AC Ambulance service

[Guest]

Please clarify that AC Ambulance Service are exempted from service tax or not. If yes, under which notification.

[Rajagopalan Ranganathan]

Sir,

Sl. No. 2 of Notification No. 25/25012-ST dated 20.6.2012 (with effect from 1.7.2012) states that "(i)Health care services by a clinical establishment, an authorised medical practitioner or para-medics; (ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above. No distinction has been made between AC Ambulance and non-AC Ambulance. Hence the same is exempted from service tax.

AI Summary

AC Ambulance Services Exempt from Service Tax Under Notification No. 25/2012-ST; No Distinction Between AC and Non-AC. An individual inquired whether AC Ambulance services are exempt from service tax and requested the relevant notification. A response clarified that, according to Notification No. 25/2012-ST dated 20.6.2012, effective from 1.7.2012, services involving patient transportation in an ambulance are exempt from service tax. The notification does not differentiate between AC and non-AC ambulances, thus both are exempt.