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    <title>Service Tax on Hospital Consultant</title>
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    <description>The supply of laboratory services by a trained health professional to a hospital was considered exempt. Paramedics (including technicians and lab assistants) providing services in a clinical establishment act in an employee capacity and are treated as services by the clinical establishment; similar services provided in an independent capacity are also exempt. Guidance from an education guide and a GST advance ruling are cited as supporting authority.</description>
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