Keeping or maintaining of medical records - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Maintenance of medical records of employees of business entity (w.e.f. 1-7-2010 ) What is taxable - 65(105)(zzzzp) Any services provided or to be provided to any business entity, by any other person, in relation to storing, keeping or maintaining of medical records of employees of a business entity; Who is the receiver of service Any business entity Who is the provider of service Any other person 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;';