Service Tax on Doctors

[Asked by Guest]

Why did service tax in not liyed on Services of Doctors such as visiting charges & consultancy charges.

[Surender Gupta]

There are various services which are not chargeable to service tax such as Doctors, Lawyers, Electricity, Water, Road and Rail Transport etc. etc. If the legislature do not want to levy service tax on these services, we have to accept.

AI Summary

Service tax exemption for medical services: doctors' visiting and consultancy charges remain outside the taxable net due to legislative exclusion.
Services rendered by doctors, including visiting and consultancy charges, are not subject to service tax because they fall within categories the legislature has chosen not to tax; similar non chargeable services include lawyers, electricity, water, and transport, and the operative effect depends on legislative exclusion until statute changes.