For zero rating of healthcare services, certain conditions have to be fulfilled. One such condition is that the service should be provided to the individual patient. When a company, requests/ instructs for the healthcare service for its employee, the company becomes the fiduciary recipient of the service. Hence it should be subject to standard rate of tax.

Sir, in this case Taxi fare is taxable Supply?

your question is not clear. Local passenger transport is exempt supply as per A 45 of ER, thus, the company would not be recovering input tax. Now, deemed supply provisions should not hit as the company wouldn’t have recovered any input tax on expenses related to motor vehicles. So, in this case taxi fare should not be treated as taxable supply.