Applicability of service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
08 December 2011
whether service tax applicable for hospitals
08 December 2011
Sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act states the following:-
(zzzzo) services 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;
will be liable to service tax.
But thereafter a notification was issued which has been reproduced below:-
New Delhi, the 25th April, 2011
Notification No. 30/2011 – Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon under section 66 of the said Act.
2.This notification shall come into force on the 1st day of May, 2011.
As such the present scenario is that service tax is not applicable on hopitals or any medical establishment.
CA. RICHI SAXENA
RICHI_SENSEX@YAHOO.COM.AU
(zzzzo) services 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;
will be liable to service tax.
But thereafter a notification was issued which has been reproduced below:-
New Delhi, the 25th April, 2011
Notification No. 30/2011 – Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon under section 66 of the said Act.
2.This notification shall come into force on the 1st day of May, 2011.
As such the present scenario is that service tax is not applicable on hopitals or any medical establishment.
CA. RICHI SAXENA
RICHI_SENSEX@YAHOO.COM.AU
Querist : Anonymous
Querist :
Anonymous
(Querist)
28 December 2011
THANK YOU......
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