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

Online Medical Consultancy Services Exempt from Service Tax Under Notification No. 25/2012-ST for Health Care Providers An individual inquired about the service tax liability for a firm providing online medical consultancy services, involving a physiotherapist and five doctors. Two responses clarified that health care services by clinical establishments, authorized medical practitioners, or paramedics are exempt from service tax under Notification No. 25/2012-ST. The exemption applies to the services in question, as confirmed by both respondents.