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Service Tax on Hospital Consultant, Service Tax

Issue Id: - 115956
Dated: 29-1-2020
By:- Vinod Puri

Service Tax on Hospital Consultant


  • Contents

Was Service tax chargeable on service to Hospital by PHD Doctor for Laboratory Work. Or was it exempted under special Exemption no 25/2012

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1 Dated: 29-1-2020
By:- KASTURI SETHI

In my view, it was exempted.

Relevant extract of Education Guide

7.2.2 Who all are covered as paramedic?

Paramedics are trained health care professionals, for example nursing staff, physiotherapists, technicians, lab assistants etc. Services by them in a clinical establishment would be in the capacity of employee and not provided in independent capacity and will thus be considered as services by such clinical establishment. Similar services in independent capacity are also exempted.

POSITION UNDER GST REGIME (THIS CAN HELP YOU TO ARRIVE AT DECISION)

2019 (30) G.S.T.L. 257 (A.A.R. - GST) = 2019 (10) TMI 1019 - AUTHORITY FOR ADVANCE RULING, KARNATAKA IN RE : MATRIX IMAGING SOLUTIONS INDIA PVT. LTD.


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