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    <title>Hospitals under Service Tax</title>
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    <description>Exemption of health care services from service tax is provided by Notification No.25/2012, under which services by a clinical establishment, an authorised medical practitioner and para-medics are excluded from taxation. The notification defines &quot;clinical establishment&quot;, &quot;health care services&quot; and &quot;authorised medical practitioner&quot;, includes patient transportation to and from clinical establishments, and clarifies that employed paramedic services, veterinary clinic services for animal health, ambulance services, and specified clinical trials are within the exemption scope.</description>
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