Service by Doctor

[Harsh Jindal]

What will be the treatment for a service provided by a doctor like giving pills or prescriptio? Is he liable to pay service tax?

[JAMES PG]

As per Mega Exemption notification  no. 25/2012 , health care services by an authorised medical practioner is exempt from Service Tax

AI Summary

Health care services exemption shields medical practitioners from service tax liability for treatment and prescriptions. Whether a treating physician who dispenses medication or issues prescriptions is liable to service tax: health care services provided by an authorised medical practitioner are exempt from service tax under the Mega Exemption notification No. 25/2012, so diagnosis, treatment and related acts including giving pills or writing prescriptions fall within the exemption and are not taxable as service provision under that notification.