Services provided by operators of the Common Bio-medical Waste Treatment Facility - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 2B Services provided by operators of the Common Bio-medical Waste Treatment Facility <!--[if !supportLineBreakNewLine]--> <!--[endif]--> (w.e.f 11st July, 2014) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 2B. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. ( See Notification no. 6/2014 - ST, dated 11-07-2014 ) Amending Notes:- Most of the hospitals, diagnostic centre have to dispose of the syringes, waste cottons and other items on daily basis. These wastes are transported to the operator for the purpose of treatment before being disposed of. This exemption exempts the operator from the payment of service tax for the services of treatment or disposal of bio-medical waste.