https://www.taxtmi.com/forum/issue?id=117361 Service tax is leviable on the gross consideration for cosmetic surgery services; a professional doctor providing consultancy or surgery is generally the service provider and liable to tax on fees received. TDS-deducted amounts remain part of the taxable consideration. Contractual terms between doctor and hospitals, the existence of revenue-sharing arrangements, and whether a procedure is therapeutic (and thus exempt) are determinative factors the department examines to allocate liability. en-us Sun, 18 Jul 2021 21:15:18 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117361 Service tax is leviable on the gross consideration for cosmetic surgery services; a professional doctor providing consultancy or surgery is generally the service provider and liable to tax on fees received. TDS-deducted amounts remain part of the taxable consideration. Contractual terms between doctor and hospitals, the existence of revenue-sharing arrangements, and whether a procedure is therapeutic (and thus exempt) are determinative factors the department examines to allocate liability. Discussion-Forum Service Tax Sun, 18 Jul 2021 21:15:18 +0530 https://www.taxtmi.com/forum/issue?id=117361