TaxTMI 
TaxTMI 
APPLICABILITY OF SERVICE TAX
08 Nov 2010 
4 Replies 
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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. (AI Summary)
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. (AI Summary)
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