https://www.taxtmi.com/article/detailed?id=790 Service tax applies where a hospital, nursing home or multi-specialty clinic provides health check-up or treatment and receives payment directly from a business entity for employee check-ups or from an insurance company for insured persons; the gross amount paid by the business entity or insurer is taxable while amounts paid by the individual patient or insured person are excluded from value, individual practitioners and in-house providers remain outside the levy and insurers who pay may claim CENVAT credit. en-us Wed, 19 May 2010 00:00:00 +0530 Wed, 19 May 2010 10:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=790 Service tax applies where a hospital, nursing home or multi-specialty clinic provides health check-up or treatment and receives payment directly from a business entity for employee check-ups or from an insurance company for insured persons; the gross amount paid by the business entity or insurer is taxable while amounts paid by the individual patient or insured person are excluded from value, individual practitioners and in-house providers remain outside the levy and insurers who pay may claim CENVAT credit. Articles Service Tax Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=790