SUPPLY OF REAGENT

[NILESH PITALE]

Respected Experts advisor

F Y 2013.2014 service tax Issue

Question & Fact : My Client was Giving Medical Devices to the Hospitals ( Private & Governments) on Rental Basis and to run the same devices my client was Supplying them Reagent & Consumable under term & Condition of the agreement, for that he was charging VAT there on , The Consideration was fixed for the said supplied per Month.Now the question is whether Service tax is applicable on It or not ?

Bill Description is ti

• Rental Reagent Agreement for cobas121 contract Period : 1.4.13 to 30.4.13 ₹ 35000 + 12.5% vat

Please guide us.

AI Summary

Clarification sought on service tax applicability for medical device rentals and consumables supply under 2013-2014 agreements. A client provided medical devices to hospitals on a rental basis and supplied reagents and consumables under a fixed monthly agreement, charging VAT. The query seeks clarity on the applicability of service tax on these transactions for the fiscal year 2013-2014. An expert suggests that a definitive answer requires examining the agreement's terms and references decisions by the Authority for Advance Rulings (AAR) in New Delhi and Kerala, which may provide guidance on similar issues.