service tax on doctors

[SUSHIL MODAK]

whether IPD and opd of individual doctor liable to service tax under negative list further whether Dentist is cover under service tax under negative list?

[YAGAY and SUN]

There is no service tax on IPD and OPD services provided by the individual doctors.

[Mahir S]

For further clarification, you can also refer to Issue Id: - 4001 Dated: -07-04-2012 - regarding chargeability of service tax.

[SUNIL & KALPANA SINGH TOMAR]

Dear Sir,

One of my relative (mr.akhil singh tomar HUF a/c) receiving the commercial rent as per following manner:

Year                                                    Total Retal Income

2010-11  -----------------------------     Rs. 7,50,000=00   (NO S.TAX LIBILITY IMPOSED under exemption 8 LAC)

2011-12 -----------------------------       Rs. 13,57,500=00   ( Service Tax @10.3% Due of   Rs. 557000/- after exeption Deduction)                                                                                                                                                          

2012-2013 ------------------------    Rs. 24,00,000=00  (Service Tax @12.36% Due from April2012)

We request you  kindly direct us  on the following issues

* Can  we avail the exemption of Rs.8/-lac for the year 2011-12  or  What value should be considered for the valuation of  Service Tax  for the year 2011-12 ?

*How much Service Tax should be paid for the year 2012-13, when we are receiving the rent   Rs. 200000/- Per month (In same A/C Akhil Singh Tomar HUF A/C)?

*Are we required to deduct the value of Rs. 800000/- from the total rental value for depositing the service tax?

We would we very obliged for your response in this regard.

Thanks

Kalpana Singh      

AI Summary

Service tax on medical services: individual doctors' IPD and OPD services are not treated as taxable under the negative list.
Individual doctors' inpatient and outpatient medical services are stated to be not liable to service tax under the negative list; a separate taxpayer query asks whether a rental exemption threshold applies when computing service tax on commercial rent, how to value rent across years for tax purposes, and whether the exemption is to be deducted from total receipts before depositing service tax.