TaxTMI 
TaxTMI 
TaxTMI 
whether clinical laboratory engaged in conducting different types of blood and urine investigations headed by non doctor is covered under health services section 65(105)(ZZZZO) OF THE Service tax Act.
regards
CA Sumit Garg
clinical laboratory covered under health services..???
SUMIT GARG
Clinical labs led by non-doctors fall under taxable health services per section 65(105)(ZZZZO), but tax is exempted by Notification No. 30/2011-ST. A query was raised regarding whether clinical laboratories conducting blood and urine tests, led by non-doctors, fall under health services as per section 65(105)(ZZZZO) of the Service Tax Act. The response confirmed that clinical labs are indeed covered under this taxable service. However, it was noted that service tax on clinical establishments is exempted as per Notification No. 30/2011-ST, dated April 25, 2011. (AI Summary)