TaxTMI 
TaxTMI 
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?
service tax on doctors
15 May 2012 
3 Replies 
11004 Views Asked by
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. (AI Summary)
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. (AI Summary)