Service Tax on Medical Check up

This query is : Resolved

rajiv (Querist)
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17 February 2011 X Ltd is having 10000 employees on its rolls. Each employee is provided Executive check up facility in an empanelled ABC Hospital once in year to ensure medical fitness. Payment to ABC Hospital is made directly by X Ltd. In a month around 1000 employees undergo medical check up. At present Hospital is raising 1000 Bills in a month and charges Service Tax on each bill. Processing so many Bills and taking credit each Bill is very cumbersome.
Can ABC Hospital raise a single Fortnightly or monthly consolidated Bill and charge Service Tax on consolidated amount. ? Employee wise details can be provided in annexure.

This will reduce the paper work and shall enable X Ltd to take credit with least difficulty. Kindly advice.

VIPIN KUTUMBALE

VIPIN KUTUMBALE (Expert)
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18 February 2011
EVERY ASSESSEE IS REQUIRED TO ISSUE INVOICE WITHIN 14 DAYS FROM THE DATE OF PROVISION OF SERVICES , DEFINATION GIVING BELOW,

Rule 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan -
(1)

Every person providing taxable service shall not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of taxable service provided or to be provided and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely :-
(i) the name, address and the registration number of such person;
(ii) the name and address of the person receiving taxable service;
(iii) description, classification and value of taxable service provided or to be provided ; and
(iv) the service tax payable thereon.

Provided that in case the provider of taxable service is a banking company or a financial institution including a non banking financial company, or any other body corporate or [any other person]7, providing service [to any person]22 in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule.

Provided further that in case the provider of taxable service is a goods transport agency, providing service [to any person]22, in relation to transport of goods by road in a goods carriage, an invoice, a bill or, as the case may be, a challan shall include any document, by whatever name called, which shall contain the details of the consignment note number and date, gross weight of the consignment and also contain other information as required under this sub-rule.

Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourteen days from the last day of the said period.

HOWEVER,, ABC HOSPITAL CAN RAIS FORTY NIGHTLY BILL WITH ANNEXURE OF DETAILS OF EMPLOYEE, AS STATED ABOVE

O.D.SHARMA

O.D.SHARMA (Expert)
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18 February 2011 Hi,
There is nothing in service tax ,Which stops u to have a contract with hospital & get a consolidated bill of health check.Get one contract & go for consolidated bill.

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