Service Tax on Dietitian, Service Tax

[Sanjeev Sharma]

A person who is dietitian by profession, providing dietitian services to her client is liable for charging Service Tax and under which category.

Posts / Replies

[Suresh Kumar Agareal]

Dietitian are not covered under the Service Tax as such no service tax is leviable on Dititians.

                                                                                              S.K.Agarwal

[anil sharma]

Dear S K Agarwalji ,

Can you please confirm if Service tax is applicable to  consultation fee collected from  clients by a Dietitian through  an independent practice (Outside of a hospital) . My query to you is  whether Dietitians services  would come under the negative list  of service tax by way of two definitions-

1. "Provider of Healtcare Services". The problem with this is the only recognized systems of medicines are- Allopathy, Yoga, Homepathy, Ayurveda, Naturopathy, Siddha or Unnani. A dietitian or nutritionist seems to be missing from any for of treatment mentioned above.

2. There is an exemption on Paramedics (As mentioned in the Service Tax education guide)- Includes Nursing staff, physiotherapists, technicians, lab assistants etc. Services by them in and outside a clinical establishment are exempt. Again Dietitians are not specifically mentioned here although the provide Food advice based on Health profile of the patients based on whether a person has a high cholestrol , diabetes , Thyroid etc.

3 Or exempted because of any other reason