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Service tax on ultrasound centre

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(Querist)
24 April 2012 IS THERE ANY SERVICE TAX APPILCABLE ON AN ULTRASOUND CENTRE? IF YES, WHAT IS THE RATE OF SERVICE TAX APPLICABLE ON THEM?
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PUNEET GOYAL

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PUNEET GOYAL (Expert)
24 April 2012 It appears that same is taxable under section 65(105)(zzzzo) i.e. health services if provided by clinical establishment. However the same has been exempted by NN 30/2011 wef 01.05.2011. Therefore services in your case is not taxable.

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