Monday, 27 July 2015

Why don't Doctors and Advocates pay Service Tax in India?

As per Notification No. 25/2012-ST dated 20th June, 2012, the following services, among many others, have been exempted from levy of Service Tax:

1. Health care services by a clinical establishment, an authorised medical practitioner or  para-medics.

2. Services provided by an individual as an advocate or a partnership firm of advocates by way of   legal services to any person other than a business entity or a business entity with a turnover up to rupees ten lakh in the preceding financial  year.

Hope this answers your question.

You can refer to the notification here.

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