Service Tax on Hospital Consultant

[Vinod Puri]

Was Service tax chargeable on service to Hospital by PHD Doctor for Laboratory Work. Or was it exempted under special Exemption no 25/2012

AI Summary

PhD Doctor's Lab Services Likely Exempt from Service Tax per Exemption 25/2012 & GST Ruling A query was raised regarding whether service tax was applicable to a hospital consultant, specifically a PhD doctor providing laboratory work, or if it was exempt under exemption no. 25/2012. The response indicated that such services were likely exempt. The explanation referenced an Education Guide, noting that services provided by paramedics, including lab assistants, in a clinical establishment are exempt when not performed independently. Additionally, a relevant GST ruling was cited to support the exemption status, suggesting that similar principles apply under the GST regime.