12 November 2015
Hi all,
one of my client doing a business of Pre Medical Test. It is for people who going for abroad for Job purpose. As a precaution measure, Manpower Agent taking Pre Medical Test to confirm whether candidate fit or Unfit. To avoid such candidate to incur Ticketing cost to & fro if they are not fit as per medical test taken in that country.
My question is whether Pre Medical Test as Provided by my Client will cover under Service Tax?? is their any abatement or exemption available?
13 November 2015
Service tax not applicable if the concerned individuals are bearing the cost. Service tax applicable if business entity is bearing the cost.
CAclubindia
