Taxable Services provided or to be provided by any Hospital, Nursing Home, or Multi-specialty Clinic to an employee of a business entity or any person covered by Health Insurance Scheme has been exempted vide below Notification.
Notification No. 30/2011 Service Tax
[F. No. 334/3/ 2011 TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 25th April, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon under section 66 of the said Act.
2. This notification shall come into force on the 1st day of May, 2011.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India