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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Taxability - Health Services - The requirement in the definition ...


Health Services Taxable Under Finance Act: Payments Must Be Made Directly by Insurers to Providers as per Section 65(105)(zzzzo).

September 10, 2019

Case Laws     Service Tax     AT

Taxability - Health Services - The requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance company directly to the service provider then it satisfies the definition of health services provided u/s 65(105) (zzzzo) of Finance Act, 1994. - AT

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