VATupdate
india

No Service Tax on health care services provided by the clinical establishments by engaging consultant doctors

.. there is no legal justification to tax the share of clinical establishments on the ground that they have supported the commerce or business of doctors by providing infrastructure and such assertion is neither factually nor legally sustainable. Further held that, clinical establishments providing health care services are exempted from the levy of Service Tax (“ST”).

Source: a2ztaxcorp.com

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