TaxTMI 
TaxTMI 
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?????
regarding chargeability of service tax
07 Apr 2012 
3 Replies 
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Exemption of clinical establishment services: consulting doctors' fees are not subject to service tax under current law.
A non employee consulting doctor providing diagnosis, treatment or care from clinical establishment premises is covered by the clinical establishment service description and, under the stated exemption and subsequent negative list treatment, the practising doctor's fee is not subject to service tax; this contrasts with hospitals charging service tax to patients, which does not render the consultant's income taxable. (AI Summary)
A non employee consulting doctor providing diagnosis, treatment or care from clinical establishment premises is covered by the clinical establishment service description and, under the stated exemption and subsequent negative list treatment, the practising doctor's fee is not subject to service tax; this contrasts with hospitals charging service tax to patients, which does not render the consultant's income taxable. (AI Summary)