Service Tax applicability on doctors

[Arun Kumar Soni]

A Doctor who is prop. of an hospital provides services to various hotels, Insurance companies, Hospitals, pharmaceuticals companies, societies on which TDS has been deducted by said services recipients under section 194J. Will service tax be applicable on him ??

AI Summary

Service Tax Exemption for Healthcare Services Under Mega Exemption Notification 25/2012-ST; Consultancy Services May Differ A doctor, who owns a hospital, provides services to various entities, and these entities deduct TDS under section 194J. The query is whether service tax applies to him. One response cites the Mega Exemption Notification 25/2012-ST, which exempts healthcare services provided by clinical establishments, authorized medical practitioners, or paramedics from service tax. Another response confirms that there was no service tax in the earlier tax regime. The original poster further inquires about service tax applicability on consultancy services provided by another doctor to pharmaceutical companies where TDS is also deducted.