21 June 2014
Health care service by registered practitioner (doctor, para medic etc) is exempted. But in you case, the doctor is providing service which is not health care service, so service tax is applicable.
21 June 2014
Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India under notification no. 25/2012-ST.
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