Exemption on payment of service tax by hospital

[VENKAT S]

Dear Experts,

Is there any provision enabling a hospital/clinic to claim exemption from payment of service tax on the input services(like rent, etc) availed by it?

Thankyou all.

AI Summary

Exemption for health care services does not extend to rent paid for hospital premises or other input services.
The exemption applies to health care services by a clinical establishment, an authorised medical practitioner or para-medics, and ambulance transport of patients; it does not extend to input services procured by the hospital, such as rent, which remain taxable if leviable.