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?

[KASTURI SETHI]

yHealth Care Centre established in a company is exempted vide Notif. No.25/12-ST dated 20.6.12 as amended. Transmission and distribution of electricity after purchasing and selling is taxable being not in negative list at present.Prior to 1.7.12 it was also taxable.

AI Summary

Occupational health centre exemption affirmed; purchased electricity transmission and distribution treated as taxable services.
Occupational health centres established by companies for employee medical check-ups are exempted from service tax under the referenced notification as amended. Transmission and distribution of electricity undertaken after purchasing electricity for resale is taxable because it is not in the negative list, so purchase-and-resale electricity transmission/distribution attracts service tax.