occupational health -ST

[Rajan Rajan]

Whether occupational health centre started in our company i.e facilities of Medical check up as per Factories Act - Taxable under Service tax Rules?

Whether transmission and distribution of electricity taxable?

If we purchase electricitiy from outside - Is it taxable?

AI Summary

Occupational Health Centers Exempt from Service Tax; Electricity Transmission & Distribution Taxable per Notification No. 25/12-ST. A query was raised regarding the taxability of an occupational health center established within a company and the transmission and distribution of electricity. The response clarified that the health care center is exempt from service tax under Notification No. 25/12-ST dated 20.6.12, as amended. However, the transmission and distribution of electricity, after purchasing and selling, is taxable as it is not included in the negative list. Prior to July 1, 2012, it was also taxable.