service tax on hospitality.

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RAHUL LOHIYA (Querist)
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01 July 2010 As the new services are introduced in finance act 2010 regarding the service tax on hospitality providing health check up service to the employees of certain companies, now after the introduction of this new service whether it is necessary for the hospitals providing employee health check up services to certain companies to apply for registration although there gross receipts in respect of this service is below 9 lakhs.

plz do me a favour by replying it.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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01 July 2010 Hospital Services

taxable service :-

1. Health checkup & preventive care of employees, if the payment is made by the employer

2. Treatment of person covered under health insurance scheme, if payment is made by the insurer to the hospital.

Initial Rs. 10 Lakh receipt is exempt. Thereafter taxable.

Registration compulsory on reaching turnover of Rs. 9 Lakh.