Clinical Establishment

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..... s w.e.f. 1-7-2010] [Clinical Establishment w.e.f. 1.5.2011] [All services exempted w.e.f. 1.5.2011] Accounting Code for service tax: 00440598 Accounting Code for Interest and Penalty: 00440599 What is taxable - 65(105)(zzzzo) Any services provided or to be provided to any person, (i) by a clinical establishment; or (ii) by a doctor, not being an em .....

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..... i-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 hospital, nursing home or multi-specialty clinic; Meaning of Business Entity - 65(19b) "business entity" includes an association .....

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