TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Healthcare Services Exempt from Service Tax; Includes Ambulance Transport, Excludes Cosmetic Surgery Unless Reconstructive</h1> Health care services provided by clinical establishments, authorized medical practitioners, or paramedics are exempt from service tax as per notifications issued in 2012 and 2015. This exemption includes transportation of patients in ambulances. However, it excludes hair transplantation and cosmetic or plastic surgery unless for reconstructive purposes. Unrecognized practitioners, like local Vaids, are not covered. Recognized systems of medicine include Allopathy, Yoga, Naturopathy, Ayurveda, Homeopathy, Siddha, and Unani. Paramedics providing services within clinical establishments are exempt whether as employees or independently. Definitions clarify terms such as 'health care services,' 'clinical establishment,' and 'authorized medical practitioner.'
TaxTMI 
TaxTMI 
