20 April 2009
Normally all medical services would be excluded from the ST. Service tax is not applicable on clinical labs as the same is excluded from the testing and analysis services. The local VAT law maybe examined if any transfer of property in goods happens. The report/ scan copy cannot be considered to be goods.
20 April 2009
It seems that while providing the lab services there is no transfer of property in any case the only goods are used for testing purposes and hence these are not transferred to the service receiver therefore VAT is not applicable on these services
CAclubindia
