regarding chargeability of service tax

[Guest]

A  Practising doctor rendering service in ahospital as consultant & hospital ( less than 60 beds) charges service tax from the patients & gives fixed amount of fee to the consultant doctor..Is the consultant doctor liable for service tax?????

AI Summary

Doctor's Services in Small Hospitals Exempt from Service Tax Under Section 65, Finance Act & Notification 30/2011 A practicing doctor working as a consultant in a hospital with fewer than 60 beds inquired about the liability for service tax on their services. The responses clarified that, according to sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act and Notification No. 30/2011, such services are exempt from service tax. Additionally, recent budget proposals placed health services on the negative list, indicating that these services are not currently taxable and will not be in the foreseeable future. Another participant asked about service tax applicability to hospitals, including cashless and insurance schemes.