TaxTMI 
TaxTMI 
What will be the treatment for a service provided by a doctor like giving pills or prescriptio? Is he liable to pay service tax?
Service by Doctor
23 Aug 2012 
1 Reply 
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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. (AI Summary)
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. (AI Summary)