SERVICE TAX ON DOCTOR DOING LASER SKIN CARE CLINIC

[GANAPATHY PADMANABHA SARMA]

One of my client who is a doctor is running a clinic for cosmetology.  If his receipts exceeds Rs.10,00,000/- whether he is liable to pay service tax. 

[Brijesh Verma]

Please go through the Service "Cosmetic & Plastic Surgery". If the exact nature of services fall in the various categories provided therein, then your client would become taxable.

[rishi mohan]

Services rendered by Doctors are covered under service tax only if their nature of service is of cosmetic surgery or plastic surgery for beautification only. Such services shall be taxable under the category "Cosmetic Surgery or Plastic Surgery Service".

AI Summary

Service tax liability for cosmetic medical procedures when services qualify as cosmetic or plastic surgery for beautification. Liability for service tax depends on whether the practitioner's services are cosmetic or plastic surgery rendered for beautification; such services are taxable when the statutory receipts threshold is exceeded, whereas routine medical or therapeutic services not aimed at beautification are not captured by that taxable category.