TaxTMI 
TaxTMI 
Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)
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....lhi, the 30th May, 2018 To, All Principal Chief /Chief Commissioners of Central Excise and GST All Principal Directors General/ Directors General / Chief Commissioner AR CESTAT All Principal Commissioners/Commissioners of Central Excise & GST/AR CESTAT All Principal Additional Directors General/ Additional Directors General Madam/Sir, Subject: Applicability of service tax on ambulance s....
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....t transport aimed to cater the needs of pregnant women and children, though other categories are also taking benefit and are not excluded. Many states are operating the ambulance service on an outsourced model and these services are funded under the NHM and provided free of cost to all patients. In this connection the Ministry of Health & Family Welfare, has requested for a clarification whether t....
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....4) B of the Finance Act, 1994. Even if a consideration was charged, by virtue of entry 2(ii) of notification no 25/2012- Service Tax dated 20th June, 2012, services provided by way of transportation of a patient in an ambulance, other than health care services by a clinical establishment, an authorized medical practitioner or paramedics, are exempted from the whole of the service tax leviable ther....
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.... " In the period from 11.07.2014 to 30.06.2017 "Services provided to Government, a local authority or a governmental authority by way of (a) water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation... ... .... " 3.4 Thus it follows that, exemption is available, interalia, to services provided to Government, a local authority....