Yogesh Goyal (28 Points)
27 December 2016If a patient is having medical insurance and get treatment from any hospital and his fee is paid by insurance company to hospital which is reflected in 26AS form of the hospital . In that case Is hospital liable to pay service tax or insurance company or business entity
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170108 Points)
Replied 27 December 2016
What reflects in 26AS of hospital is TDS deducted by insurance company over the payment made to hospital for the treatment of insured patient. So, service tax is charged over insurance company for the service provided to the patient.
Yogesh Goyal
(28 Points)
Replied 27 December 2016
payment received under section 194 J from insurance company and others like Asian paint Ltd.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170108 Points)
Replied 27 December 2016
That is TDS over professional fees (for tratment of patient) charged by Hospital.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
