Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

TDS on hospital service

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... I am in SEZ. We have credit account with private hospital for our employee treatment. When ever accident happen we will send our employee to private hospital and they will send bill every month. My question is whether TDS is applicabel for this service. Please note that hospital is charging service tax. - Reply By Surender Gupta - The Reply = TDS on medical services u/s 194J is attracted. Yo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... u may visit the following cases for more details: Dedicated Health Care Services TPA (India) Pvt. Ltd. and others and THE MEDI ASSIST INDIA TPA (P) LTD. Versus DCIT (TDS), CIT (TDS), CBDT UOI - Reply By DEV KUMAR KOTHARI - The Reply = With reference to the reply given by Shri Surendra Gupta with due respect to the views expressed by courts I feel that the cases were not properly presented .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... before the Courts and as a result courts have rendered wrong judgments which need to be reviewed.. Hospitals are really provider of some facilities and organizer of various services and are not receiving any fees for professional services rendered by them. Fees paid by hospital to doctors is professional fees, but charges paid to hospital including fees for doctors is not in nature of profess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ional fees. Charges of hospitals include reimbursement for services and supplies availed for patient, supplies provided by hospital room and equipment rent etc. How room charge, or OT charges can be regarded as professional fees? How cost of medicines can be considered professional fees? How reimbursement for fees of doctors, nurses, outsourced services for analysis and investigation etc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . can be considered professional fees received by hospital? The judgments are in context of TDS on payments made by TPA, and they will apply to a company who pay for treatment of employees as well. However, as noted above the judgment may be binding, though it may not be correct. When insurance company pays to hospital or Authorised service station, TDS is not required, then why TPA who is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... merely agent of insurance company is required to deduct tax while paying to hospitals. You may refer an article on this subject on tmi. - Reply By jitu parmar - The Reply = sir, i am jitu parmar, working for phoenix hospital as a tpa co-ordinator. my question is that. we already pay the vat on pharmacy at the time of purchase, but in the case of cashless. the company cut the tds. on whole .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hospital bill, including medicine, but my CA told me that when you pay the vat on pharmacy, then tpa dont cut the tds on our medicine bill, so kindly explain what is right or what can i do for further refrance. - TDS on hospital service - Query Started By: - velayutham panchatcharam Dated:- 3-10-2010 Income Tax - Got 3 Replies - Income Tax - Discussion Forum - Knowledge Sharing, reply post .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates