clinical laboratory covered under health services..???

[SUMIT GARG]

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

[YAGAY andSUN]

Yes, clinical labs are very well covered under this taxable service.  The Scope of service has been explained by TRU in its D.O.F.No.334/3/2011-TRU dated 28-02-2011 in para 3.7.

Further, levy of service tax on clinical establishment exemtped vide Notification No. 30/2011-ST, dated 25-04-2011.

AI Summary

Health services classification: clinical laboratories can fall within taxable health services, subject to applicable exemption notifications. Clinical laboratories conducting blood and urine investigations under non physician supervision are administratively treated as falling within the health services taxable scope, per TRU guidance, but applicability depends on subsequent exemption notifications for clinical establishments which may relieve specific services from levy.