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

Service tax applicability for dietitian services questioned as potentially excluded under healthcare provider or paramedics exemptions. Whether fees charged by a dietitian in independent practice attract service tax depends on classification: specifically whether dietitian services fall within the Provider of Healthcare Services definition or the Paramedics exemption. The text notes that recognised systems of medicine lists and published guidance identify specific professions but do not expressly include dietitians, creating uncertainty despite one advisor asserting dietitians are not covered.