APPLICABILITY OF SERVICE TAX

[BAL KRISHAN GARG]

Dear all , Whether the doctors who are running a ultrasound center as a practise and keep doing nearly 100 patient daily for which he is doing ultrasound and provide the report to them . My question is whether the law of service tax is applicable to him ? most of the patients are individuals only . Thanks to all BAL KRISHAN GARG

[Sucheta Agrawal]

Dear Mr. Bal Kishan ji,

Service tax is not applicable on the doctors services. In your case no service tax applicable.   

[Brijesh Verma]

Agreed with Ld. Sister. Of course there is no tax on these kind of medical examinations till date.

[K Balasubramanian]

The answer given by two experts are correct so long as the check up is done for individuals. In case the patients come thorugh empanelled Company or in case payment is made by Insurance Company, then Service Tax is payable.

[rishi mohan]

Sir,

The services provided by the doctors are fully exempt under the service tax law. Therefore in the above case no service tax shall be leveid on the services provided.

AI Summary

Medical services exemption excludes routine doctor-provided examinations from service tax, except where third-party payors fund the service. Doctors' professional services and routine medical examinations provided directly to individual patients are exempt from service tax; however, where payment is made by a third party-such as an employer, empanelled company, or insurance company-service tax liability may arise.