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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 .....

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25/2012 dated 20.06.2012 Health care Services by a clinical establishment an authorized medical practitioner or Para-medics are exempt in quoted Sl.No 2 in the above Notification effect from 01.07.2012. For your retain information see briefly:- Clini .....

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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 o .....

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nsplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or function of body affected due to congenital defects, developmental abnormalities, injury or trauma. Authorised medical practitioner means a medical .....

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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, .....

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similar services in independent capacity are also exempted - refer Para 7.2.2 of CBEC s Educational Guide on 20.06.2012. Veterinary Services Services by a veterinary clinic in relation to health care of animals or birds are exempted vide serial no. .....

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