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of <h1>Medical Record Storage for Businesses Taxable Under Service Tax from July 2010 to June 2012</h1> Services related to storing, keeping, or maintaining medical records for employees of a business entity were taxable under service tax regulations effective from July 1, 2010. The service provider could be any person or entity offering these services to a business entity, which is defined to include associations of persons, bodies of individuals, companies, or firms, but not individuals. These regulations were applicable until June 30, 2012. The document serves as a reference guide for understanding the taxable nature of such services and the parties involved.
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