Service Tax on Dietitian

[Sanjeev Sharma]

A person who is dietitian by profession, providing dietitian services to her client is liable for charging Service Tax and under which category.

[Suresh Kumar Agareal]

Dietitian are not covered under the Service Tax as such no service tax is leviable on Dititians.

                                                                                              S.K.Agarwal

[Guest]

Dear S K Agarwalji ,

Can you please confirm if Service tax is applicable to  consultation fee collected from  clients by a Dietitian through  an independent practice (Outside of a hospital) . My query to you is  whether Dietitians services  would come under the negative list  of service tax by way of two definitions-

1. "Provider of Healtcare Services". The problem with this is the only recognized systems of medicines are- Allopathy, Yoga, Homepathy, Ayurveda, Naturopathy, Siddha or Unnani. A dietitian or nutritionist seems to be missing from any for of treatment mentioned above.

2. There is an exemption on Paramedics (As mentioned in the Service Tax education guide)- Includes Nursing staff, physiotherapists, technicians, lab assistants etc. Services by them in and outside a clinical establishment are exempt. Again Dietitians are not specifically mentioned here although the provide Food advice based on Health profile of the patients based on whether a person has a high cholestrol , diabetes , Thyroid etc.

3 Or exempted because of any other reason

AI Summary

Are Dietitians Exempt from Service Tax? Clarifying Their Role in Healthcare and Tax Obligations Under Service Tax Rules. A query was raised regarding the applicability of service tax on dietitians providing services independently. One response stated that dietitians are not liable for service tax as they are not specifically covered. Another response questioned this, asking if dietitians' services fall under the negative list of service tax as 'providers of healthcare services' or if they are exempt as paramedics, since dietitians are not explicitly mentioned in either category. The discussion centers on whether dietitians' services are exempt due to their role in advising on health-related dietary needs.