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of <h1>Ambulance Services by Private Providers to Government Under NHM Exempt from Service Tax, Confirms Circular.</h1> The circular addresses the applicability of service tax on ambulance services provided by private service providers to the government under the National Health Mission (NHM). It clarifies that ambulance services offered free of charge to patients by both the government and private service providers are not subject to service tax. Additionally, services provided by private entities to the government, which are part of public health initiatives under the NHM, are exempt from service tax as per notification no 25/2012. The document emphasizes that these services fall under the exemption for public health activities.
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