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    <title>occupational health -ST</title>
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    <description>Occupational health centres established by companies for employee medical check-ups are exempted from service tax under the referenced notification as amended. Transmission and distribution of electricity undertaken after purchasing electricity for resale is taxable because it is not in the negative list, so purchase-and-resale electricity transmission/distribution attracts service tax.</description>
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      <description>Occupational health centres established by companies for employee medical check-ups are exempted from service tax under the referenced notification as amended. Transmission and distribution of electricity undertaken after purchasing electricity for resale is taxable because it is not in the negative list, so purchase-and-resale electricity transmission/distribution attracts service tax.</description>
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