clinical laboratory covered under health services..???, Service Tax

[SUMIT GARG]

whether clinical laboratory engaged in conducting different types of blood and urine investigations headed by non doctor is covered under health services section 65(105)(ZZZZO) OF THE Service tax Act.

regards

CA Sumit Garg

Posts / Replies

[Pradeep Khatri]

Yes, clinical labs are very well covered under this taxable service.  The Scope of service has been explained by TRU in its D.O.F.No.334/3/2011-TRU dated 28-02-2011 in para 3.7.

Further, levy of service tax on clinical establishment exemtped vide Notification No. 30/2011-ST, dated 25-04-2011.