TaxTMI 
TaxTMI 
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??
Online Medical Consultancy Service
05 Jun 2014 
2 Replies 
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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. (AI Summary)
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. (AI Summary)
