05 September 2016
An individual running a hospital in his individual capacity and he is proprietor of that hospital, in this case whether service tax applicable on him? and in the cashless case will there any difference of applicability of service tax?
I guess an Individual need to authorised medical practitioner and his degree need to be recognized under law for time being in force. For this, I am quoting text of mega exemption.
2. Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
"authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
09 September 2016
In case of hospitals and clinical establishment run by prop not a medical professional, he can employ such authorized medical practitioner and run the hospital.
12 September 2016
But Sir original query asked is
"An individual running a hospital in his individual capacity and he is proprietor of that hospital,".