Service tax

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srinivasan (Querist)
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07 May 2015 What was the Service Tax from 2007 towards education institution and medical institution.when it was withdrawn. now what is the procedure for such institution.

Construction for institution has exempted or not? i.e works contract for existing & new.

Service Provided by Education institution is liable to pay ST or not.

Please confirm the ST on the issue of Education institution,medical service etc exemption or non exemption.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 May 2015 1. construction for institution is not exempted.
2. Under the negative list following education services were exempt pursuant to section 66 (1) (d).
(i) Preschool and higher education or equivalent;
(ii) Education provided as a part of the curriculum for obtaining a qualification recognized by any law for the time being in force;
(iii) Education provided as a part of approved vocational education course as specified in section 65B (11).
Medical service is exempted but the following service is taxable.
Health Services
(A) Date of Introduction: 01.07.2010 vide Notification No.24/2010-ST
dt. 22.6.2010.
(B) Definition and scope of service:
“Taxable service” means any service provided or to be provided by any hospital, nursing home or multi-specialty clinic,-
(i) to an employee of any business entity, in relation to health check-up or preventive care, where the payment for such check-up or preventive care is made by such business entity directly to such hospital, nursing home or multi-specialty clinic; or
(ii) to a person covered by health insurance scheme, for any health check-up or treatment, where the payment for such health check-up or treatment is made by the insurance company directly to such hospitals, nursing home or multi-pecialty clinic.

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