occupational health -ST, Service Tax

[Rajan Rajan]

Whether occupational health centre started in our company i.e facilities of Medical check up as per Factories Act - Taxable under Service tax Rules?

Whether transmission and distribution of electricity taxable?

If we purchase electricitiy from outside - Is it taxable?

Posts / Replies

[KASTURI SETHI]

yHealth Care Centre established in a company is exempted vide Notif. No.25/12-ST dated 20.6.12 as amended. Transmission and distribution of electricity after purchasing and selling is taxable being not in negative list at present.Prior to 1.7.12 it was also taxable.