New Services W.e.f 01.07.10

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Raghavan (Querist)
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13 November 2010 Please clarify whether Service tax is applicable for the Diagnostic Centers which carries on MRI Scanning, Ultra sound Scanning, Ct Scanning and lab testing. I heard that Service tax is applicable w.e.f from 01.07.2010. Please give me the notification and how can I get the Details on line.

raghavan

B R Ramesh

B R Ramesh (Expert)
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13 November 2010 Hi

Notification No. 24/2010 to 35/2010-Service Tax, dated 22-6-2010

In exercise of the powers conferred by clauses (A) and (B) of section 76 of the Finance Act, 2010 (14 of 2010), the Central Government hereby appoints the 1st day of July, 2010, as the date on which the provisions of the said Act shall come into force.

CBEC has issued new service tax notifications 24/2010 to 35/2010. The Finance Ministry has specified July 1 as the date from which service tax levy would be applicable on the eight new services brought under the tax net in Budget 2010-11. The eight new services include services of promoting, marketing or organising of games of chance, including lottery, health services undertaken by hospitals for employees of business organisation and health services provided under health insurance schemes offered by insurance schemes, services provided for maintenance of medical records of employees of a business entity and promoting a ‘brand' of goods, services, events and business entity etc.