Service Tax applicability on doctors, Service Tax

[Arun Kumar Soni]

A Doctor who is prop. of an hospital provides services to various hotels, Insurance companies, Hospitals, pharmaceuticals companies, societies on which TDS has been deducted by said services recipients under section 194J. Will service tax be applicable on him ??

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

As per Sl. No. 2 (i) of Mega Exemption Notification 25/2012-ST dated 20-6-2012 as amended " Health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempted.

[YAGAY and SUN]

Yes, there was no service tax in earlier Tax Regime.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of experts.

[Arun Kumar Soni]

Another query: If some other doctor gives consultancy services to various pharmaceutical companies, and these companies deduct TDS under section 194J, will service tax be applicable on said income ??