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Hospitals under Service Tax

Service Tax - By: - Raja krishnan - Dated:- 10-8-2016 - Previously as per Notification No: 24/2010-ST dated 22.06.2010 as per Section 65(105)(zzzzo) of the Finance Act 1994 introduced Health Services are taxable services and are applicable to payment Service Tax. Now the period medical expenses are day to day becoming more costly so Central Government that it gave Mega exemption to Medical and para medical services vide Mega Exemption Notification No:25/2012-ST dated 20.06.2012. Notification No: .....

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y in any recognized system of medicines in India or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases. Health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India and includes services by way transportation of the patient to and from a clinical establishment, but does not include hair tra .....

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in India as per any law for the time being in force. So there is clear exemption to services of MBBS, surgeons, nursing homes, physiotherapist or other medical professionals. Paramedic 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 and .....

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