Clinical establishment service tax scope expanded to include services by premises based doctors, changing taxable coverage. The provision under 65(105)(zzzzo) covers services by a clinical establishment and services by a doctor not employed by that establishment who provides services from such premises for diagnosis, treatment or care in any system of medicine; accounting codes for service tax and interest/penalty are specified and the text notes that services were exempted w.e.f. 1.5.2011. Before that expansion, taxable services were limited to hospitals, nursing homes or multi specialty clinics providing health check ups or treatment paid directly by employers or insurers for employees or insured persons.