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

[KASTURI SETHI]

In my view, it was exempted.

Relevant extract of Education Guide

7.2.2 Who all are covered as paramedic?

Paramedics are trained health care professionals, for example nursing staff, physiotherapists, technicians, lab assistants etc. Services by them in a clinical establishment would be in the capacity of employee and not provided in independent capacity and will thus be considered as services by such clinical establishment. Similar services in independent capacity are also exempted.

POSITION UNDER GST REGIME (THIS CAN HELP YOU TO ARRIVE AT DECISION)

2019 (30) G.S.T.L. 257 (A.A.R. - GST) = 2019 (10) TMI 1019 - AUTHORITY FOR ADVANCE RULING, KARNATAKA IN RE : MATRIX IMAGING SOLUTIONS INDIA PVT. LTD.

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.