One of our client is providing a Online platform where patient can approach Doctors thru their web portal for any medical query.
Here transactions will be of 2 type
(1)Patient submit their query on client's web-portal which they forward to Doctors. Our client will raise bill to patient and share some part of it with Doctors.
(2)Here Doctors will give online answers to patient's queries and say that they will charge X amount to patient. Our client will raise bill on patient with X amount and out of that X amount share some part with Doctors.
Our Query is :
(1) Client will charge Service Tax to patient but while paying to Doctor do they require to pay Service Tax to Doctor ?
(2) Under which Category the Service Tax should get collected from Patient by our client ?
As we need to draft a contract for the same we need some clarity on Service Tax, if any that needs to be paid to Doctors.
1. According to my opinion, services provided by a doctor shall not be liable to Service tax as services provided by an authorised medical practitioner are exempt from payment of ST vide noti. no. 25/2012.
2. However, to form a view about your client, kindly provide further details about him.Supposing your client is also a clinical establishment then his services would also be exempt from payment of ST.