Exemption on payment of service tax by hospital, Service Tax

[S VENKAT]

Dear Experts,

Is there any provision enabling a hospital/clinic to claim exemption from payment of service tax on the input services(like rent, etc) availed by it?

Thankyou all.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

As per Sl. No. 2 of Notification No. 25/2012-ST dated 20.6.2012 as amended " Health care services by a clinical establishment, an authorised medical practitioner or para-medics and Services provided by way of transportation of a patient in an ambulance are exempted from payment of service tax." Rent paid to hospital building etc are not exempted from service tax.

[MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Ranganathan.

[KASTURI SETHI]

Yes. No exemption available.

[Ganeshan Kalyani]

Yes i am also of the same view as expressed by learned experts.