Online Medical Consultancy Service

[RAHUL MALHOTRA]

My client is providing online medical consultancy services. She is herself a physiotherapists and she appointed 5 doctors who give consultancy on behalf of firm of my client.. Is her firm is liable for registration under service tax or exemption n/n 25/2012 is applicable??

[Rajagopalan Ranganathan]

Sir,

     Health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempted from service tax vide sl. No. 2 of Notification No. 25/2012-ST dated 20.6.2012 as amended.

[YAGAY andSUN]

Dear Rahul,

Such services are duly fall under the provisions of Mega Exemption Notification.

Regards,

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

AI Summary

Healthcare services exemption covers online medical consultancy provided through authorised practitioners, negating taxable service classification. Whether online medical consultancy arranged by a physiotherapist through engaged doctors is taxable or falls within the healthcare services exemption. Advisory responses indicate that services rendered by a clinical establishment, authorised medical practitioners or para-medics are covered by the mega exemption notification, so facilitation of such consultations is treated as exempt healthcare service rather than a taxable commercial service, subject to factual determination of whether the provider and consulting personnel meet the characteristics of clinical establishments or authorised practitioners.