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Service Tax on manpower services provided to hospitals, Service Tax

Issue Id: - 113437
Dated: 26-2-2018
By:- Hukumaram Tambaram

Service Tax on manpower services provided to hospitals


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Sir, What is the service tax applicable on manpower services provided to the hospitals. As hospitals are corporates but have not taken service tax registration as health care services are exempted. In this scenario are the service providers are required to pay ST in normal mechanism?

Posts / Replies

Showing Replies 1 to 5 of 5 Records

Page: 1


1 Dated: 26-2-2018
By:- KASTURI SETHI

Supply of manpower is not exempted from ST. Only treatment and following services are exempted from ST vide Notification No.25/12-ST as amended.

“2

(i)

Health care services by a clinical establishment, an authorised medical practitioner or para-medics;

(ii)

Services provided by way of transportation of a patient in


2 Dated: 26-2-2018
By:- rajkumar shukla

agreed with Kasturiji.


3 Dated: 26-2-2018
By:- Hukumaram Tambaram

sir, who is liable in this scenario? the service provider or service recipeint?


4 Dated: 26-2-2018
By:- KASTURI SETHI

As you mentioned in query, Manpower has been supplied to Corporate. So liability of Service Tax is cast upon Service Receiver. We are talking of pre-GST era.


5 Dated: 26-2-2018
By:- Ganeshan Kalyani

corporate has to pay service tax on manpower supply service under reverse charge mechanism.


Page: 1

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