Clinical Establishment - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Health service / C linical Establishment [(a) health check-up undertaken by hospitals or medical establishments for employees of business entities and (b) health services provided under health insurance schemes offered by insurance companies w.e.f. 1-7-2010] [Clinical Establishment w.e.f. 1.5.2011] [All services exempted w.e.f. 1.5.2011] Accounting Code for service tax: 00440598 Accounting Code for Interest and Penalty: 00440599 What is taxable - 65(105)(zzzzo) Any services provided or to be provided to any person, (i) by a clinical establishment; or (ii) by a doctor, not being an employee of a clinical establishment, who provides services from such premises for diagnosis, treatment or care for illness, disease, injury, deformity, abnormality or pregnancy in any system of medicine; ********************* Notes: Scope of Service extended vide Finance Act, 2011 w.e.f. 1.5.2011. Before 1.5.2011, the scope of taxable service was as under: What is taxable - 65(105)(zzzzo) before 1.5.2011 Any services provided or to be provided by any hospital, nursing home or multi-specialty clinic, (i) to an employee of any business entity, in relation to health check-up or preventive care, where the payment for such check-up or preventive care is made by such business entity directly to such hospital, nursing home or multi-specialty clinic; or (ii) to a person covered by health insurance scheme, for any health check-up or treatment, where the payment for such health check-up or treatment is made by the insurance company directly to such hospital, nursing home or multi-specialty clinic; Meaning of Business Entity - 65(19b) "business entity" includes an association of persons, body of individuals, company or firm but does not include an individual;