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    <title>Budget 2010-11- Levying tax on Medical Services - The Case of Delivering a Genetically Modified Baby</title>
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    <description>The proposal levies service tax where payment is made directly by a business entity for employee health check-up or preventive care, or by a health insurance company for an insured person&#039;s check-up or treatment, limited to services at hospitals, nursing homes or multi-specialty clinics; taxability depends on the payor, creates definitional and valuation ambiguities, implicates CENVAT credit for insurers, and may prompt employers to change payment arrangements.</description>
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