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

Service tax exemption for paramedic laboratory services affirmed; hospital-provided lab work treated as exempt. The supply of laboratory services by a trained health professional to a hospital was considered exempt. Paramedics (including technicians and lab assistants) providing services in a clinical establishment act in an employee capacity and are treated as services by the clinical establishment; similar services provided in an independent capacity are also exempt. Guidance from an education guide and a GST advance ruling are cited as supporting authority.