28 August 2012
Sir As per the amended rules of service tax , kindly clarify whether a diagnostic centre( mainly CT scan ) attached to hospital and run by qualified doctor is liable to pay service tax on the amount collected by the centre as scanning charges.
28 August 2012
Ref: Notn No.25/2012-ST dt 20.06.12
Health care services by a clinical establishmet, an authorised medical practitioner or para-medics. Exempted.
What is health care services? It means any service by way of diagnosis or treatment or care in india for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicine in India . Therefore if the services provided the qualified doctor fit into these category, there is no service tax.