Question ID :
40841
Service tax on doctor health care service
Whether doctor is liable to service tax for F.Y.2015-16 and afterwards. No / Yes with reason
Posted by
CA. HEMANG KISHORBHAI AMBANI
on
Sep 22, 2020
Filed Under
Service Tax
Fell under negative list Ntf. wef 1st July 2012 health care services refer to Ntf. 30/2011ST & 25/2012 for health care services by clinical establishment, between 1-10-2011 to 1-5-2011 were taxed for specified category of hospitals. Health care services and clinical establishments are broad ones covering many activities covering the services provided by doctors. Further, doctors are not business entities under S.65(104c) as per one decision of Gujarat HC. They are engaged in health care services
Posted by
vijay kumar kalia on
Sep 22, 2020
Answer ID :
80754
Healthcare services provided by doctors were covered under negative list. It is exempt in service tax regime
Posted by
CA. chunauti dholakia on
Sep 23, 2020