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- Whether external heath care services provided to laboratories, hospitals etc. located outside India is taxable ?
Whether external heath care services provided to laboratories, hospitals etc. located outside India is taxable ?
TRT-2026-489
Issue Favourable to Tax Payer ?:- yes
Held - Regarding the first type of services, i.e. Consultation Services in diagnosis and treatment of illness the following is observed:
The services provided by the applicant, in the instant case, are by way of diagnosis of an illness and hence the same would be covered under “health care services”
From the above, it is clear that the applicant is a clinical establishment as it is a place established to carry out diagnostic or.....
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