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    <title>regarding chargeability of service tax</title>
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    <description>A non employee consulting doctor providing diagnosis, treatment or care from clinical establishment premises is covered by the clinical establishment service description and, under the stated exemption and subsequent negative list treatment, the practising doctor&#039;s fee is not subject to service tax; this contrasts with hospitals charging service tax to patients, which does not render the consultant&#039;s income taxable.</description>
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      <description>A non employee consulting doctor providing diagnosis, treatment or care from clinical establishment premises is covered by the clinical establishment service description and, under the stated exemption and subsequent negative list treatment, the practising doctor&#039;s fee is not subject to service tax; this contrasts with hospitals charging service tax to patients, which does not render the consultant&#039;s income taxable.</description>
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      <law>Service Tax</law>
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