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 ??

[Rajagopalan Ranganathan]

Sir,

As per Sl. No. 2 (i) of Mega Exemption Notification 25/2012-ST dated 20-6-2012 as amended " Health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempted.

[YAGAY andSUN]

Yes, there was no service tax in earlier Tax Regime.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of experts.

[Arun Kumar Soni]

Another query: If some other doctor gives consultancy services to various pharmaceutical companies, and these companies deduct TDS under section 194J, will service tax be applicable on said income ??

AI Summary

Health care service exemption shields clinical medical services from service tax; consultancy to pharmaceutical companies remains queried. Health care services by a clinical establishment, an authorised medical practitioner or para-medics are exempt from service tax under the cited Mega Exemption Notification, applying to treating doctors providing medical services to third parties; commentators recall a prior regime of non-liability. Separately, the question whether consultancy services rendered by a doctor to pharmaceutical companies (where recipients deduct tax at source under professional-service rules) constitute taxable services is posed for clarification.