Service tax on health cards

Hello guys

Is service Tax applicable on Health Cards/scheme distributed to people and in turn they get discount on their treatment bill in specified hospitals???

One of my client provides these kind of cards to people for some money say Rs.1000/- and in turn they get %age of discounts(say 5-10%) on being treated in list of hospitals specified in health cards

Whether receipt on sale of such cards will come under perview of Service Tax or some special exemption is there on this

VAT is not applicable on this as they do not sell any tangible thing. It is just a simple application form(like prospectus)

Thanks