Maintenance of medical records taxable as service when provided to business entities, creating service tax liability for providers. Maintenance of medical records of employees provided by any person to a business entity is taxable as a service under 65(105)(zzzzp), covering storing, keeping or maintaining employee medical records; the recipient is any business entity and the provider is any other person, with 'business entity' defined under 65(19b) to include associations, bodies, companies or firms but excluding individuals.