Reverse charge mechanism exempted services

Health care services by a clinical establishment, an authorised medical practitioner or  para-medics is exempt from service tax under notification no. 25/2012. In respect of  any taxable services  provided or agreed to be provided  by any person who is located in a non-taxable territory and received by any person located in the taxable territory will be fall under the reverse charge system. Health care service will not be covered under the reverse charge system.