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

Ambulance transportation exemption: AC ambulance patient transport qualifies for service tax exemption under the ambulance transport provision. Notification No. 25/2012-ST exempts health care services by clinical establishments and exempts services provided by way of transportation of a patient in an ambulance not covered by health care services; no distinction is drawn between AC and non-AC ambulances, so AC ambulance patient transportation is exempt from service tax.