03 February 2016
dear all,
my client is doctor having receipts of more than 9 lakhs. Is this case falls under the ambit of service tax. If yes, what rate is applicable to him.
03 February 2016
Section 66D of the Finance Act 1994 was introduced by Finance Act 2012 with effect from 1st July 2012. Section 66D deals with List of Services exempted from Service Tax - in popular parlance referred to as Negative List. The services included in the Negative List have been introduced, withdrawn and amended from time to time. Item 2 of the Negative List table provides as under: " (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics; (ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;"
Therefore health care services rendered by an authorised medical practitioner (doctor) is not a taxable service.
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