Service Tax Implications on Medical Tourism

by | May 31, 2021 | Insight

Technology has significantly changed ways in which professionals render their services including health care services. A recent trend has been patients travelling to different countries for medical treatment, known as ‘Medical Tourism’.

Over past few years, Medical Tourism has witnessed exponential rise in India. Recently, the Service Tax authorities undertook investigations against various Medical Practitioners providing services to inbound patients. The authorities are contending that these services do not qualify as health care service (exempted from Service Tax) and are subject to Service Tax. The department is issuing Show Cause Notices to Medical Practitioners, demanding Service Tax along with interest and penalty.

In this context, it is imperative to know issue and correct legal position for handling these investigations and litigations. We are pleased to share short video by our Senior Associate, Anshika Agarwal on Service Tax Implications on Medical Tourism. In this video, Anshika has succinctly discussed:

  • Background;
  • Department’s Viewpoint;
  • Our Take;
  • Way Forward; and
  • Related issue (Demands being made basis income disclosed in Income Tax Returns)

The video is available at

Hope you find this an interesting watch. Please feel free to share your views and comments on this video.



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