Service tax on ambulance

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 November 2013 We are a Pvt. Ltd. company, service receiver.

Please guide whether service tax is applicable on Ambulance hire charges.

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CA. Narottam Kumar Rawat

CA. Narottam Kumar Rawat (Expert)
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13 November 2013 In case these ambulance are provided by a "Clinical Establishment" then these services are not taxable.

Clinical Establishment is defined as under:

“clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

However, your query need more explanation like for what purpose you are hiring ambulance. To giving on again on hire and further use is not much clear??

Querist : Anonymous

Querist : Anonymous (Querist)

13 November 2013 please guide in case of service provider(ambulance owner) is individual, company or NGO, they are providing ambulance to hospitals as wel to individuals.

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CA. Narottam Kumar Rawat

CA. Narottam Kumar Rawat (Expert)
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13 November 2013 Services provided for transportation of dead body is not taxable.

However, given on hire by individual and company to any person for the purpose otherthan above is taxable.

Services provided by NGO registered under Section 12AA of income tax may be exempted subject to value of such activity not exceeds Rs. 25 Lac.