https://www.taxtmi.com/article/detailed?id=1796 Exemption covers health care services defined to include diagnosis, treatment or care for illness, injury, deformity, abnormality or pregnancy in recognised systems of medicine, including supply of meals and patient transportation, but excluding cosmetic or plastic surgery except for restorative reconstruction. The exemption applies only when services are provided by a clinical establishment, an authorised medical practitioner, or para-medics, with clinical establishment defined to include hospitals, nursing homes, clinics and similar institutions and excluding armed forces establishments. en-us Mon, 02 Jul 2012 11:34:58 +0530 Mon, 02 Jul 2012 11:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1796 Exemption covers health care services defined to include diagnosis, treatment or care for illness, injury, deformity, abnormality or pregnancy in recognised systems of medicine, including supply of meals and patient transportation, but excluding cosmetic or plastic surgery except for restorative reconstruction. The exemption applies only when services are provided by a clinical establishment, an authorised medical practitioner, or para-medics, with clinical establishment defined to include hospitals, nursing homes, clinics and similar institutions and excluding armed forces establishments. Articles Service Tax Mon, 02 Jul 2012 11:34:58 +0530 https://www.taxtmi.com/article/detailed?id=1796