27 December 2013
MY Client is Dentist Running a Dental Clinic He Provides Consultancy as well as Providing all Dental Services, Making,and Planting of Dental, Whether he is covered under Service Tax, and What will be Rate applicable to Him
27 December 2013
Yes as per my view ,service tax shall be charged not on all the services but on cosmetic surgery related services.Serial No 2 of Notification no 25/2012 dated 20.6.2012 exempts health care service s by a clinical establishment. The definition of health care services provided in the notification says that health care services do not include cosmetic surgery except in special situations mentioned therein. Please refer to D.O.F No.334/13/2009 dsted 06.07.2009 wherein cosmetic dental surgery is covered under service tax regime.
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