Pl guide on Health check by hospital

[rajiv soni]

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.

AI Summary

Consolidated service tax billing: hospitals may issue periodic consolidated invoices to simplify employer input tax credit.
An empanelled hospital that currently issues individual bills and charges service tax for employer-paid executive medical check-ups may instead issue a fortnightly or monthly consolidated invoice charging service tax on the aggregated amount, with employee-wise details provided in an annexure, to reduce paperwork and facilitate the employer's input tax credit.