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Service tax on cosmetic surgery - Service TaxExtract Dear Sir, Service tax was imposed on cosmetic surgery. My query is 1. Is service tax payable merely on consultancy fees by the Doctor. 2. Plastic or cosmetic surgery is performed in the hospital and the Doctors are engaged on commercial basis. In my opinion the service tax is to be discharged by the Hospital and not by the Doctor. 3. The Doctors are paid by the hospitals deducting TDS under 26 AS . Now the department insists that doctor pay the service tax ad per 26 AS . 4. The department is also asking for contract or revenue sharing agreement. The same doctor is engaged by a number of hospitals. Any circular/ guidelines in this regard please. Regards Amresh Kumar
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