Exemption to Services provided by Clinical Establishments
CENTRAL Government has provided exemption to taxable service referred to section 65(105)(zzzzo) of Finance Act, 1994 from the whole of levy of service tax. The exemption is effective from May 1, 2011.
It may be noted that by virtue of Finance Act, 2011, the text of clause (zzzzo) was completely replaced and the phrase ‘clinical establishment' is defined in terms of the newly amended sub-section 25a of section 65 of Finance Act, 1994.
Notification No. , Dated: April 25, 2011