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List of the eight new Services proposed

  • Promoting, marketing or organizing of games of chance, including lottery [Section 65 (105) (zzzzn)]
  • Health services, include following:- [Section 65 (105) (zzzzo)]

1. Health check up undertaken by hospitals or medical establishments for the employees of business entities##; and

2. Health Services provided under health insurance schemes offered by insurance companies##.

[##The tax on these health services would be payable only to the extent payment for such medical check up or preventive care or treatment etc. is made directly by the business entity or the insurance company to the hospital or medical establishment].

  • Maintenance of medical records of employees of a business entity [Section 65 (105) (zzzzp)].
  • Promoting of a ‘brand’ of goods, services, events, business entity etc [Section 65 (105) (zzzzq)].

  • Permitting commercial use or exploitation of any event organized by a person or organization [Section 65 (105) (zzzzr)].

  • Services provided by Electricity Exchanges [Section 65 (105) (zzzzs)].

  • Services related to two types of copyrights hitherto not covered under existing taxable service ‘Intellectual Property Right (IPR)’, namely, those on (a) cinematographic films; and (b) sound recording [Section 65 (105) (zzzzt)].

  • Special services provided by a builder etc. to the prospective buyers such as providing preferential location or external or internal development of complexes on extra charges [Section 65 (105) (zzzzu)].

The services will come into effect on the enactment of the Finance Bill 2010

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