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        Case ID :
        Service Tax

        Pre-mature surrender/discontinuance of ULIP - the transaction in...

        Premature surrender of ULIPs is a transaction in an actionable claim, not a taxable service, even before July 1, 2012.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Pre-mature surrender/discontinuance of ULIP - the transaction in question is not a service at all but the transaction in a actionable claim hence could not have been by any stretch of imagination covered under any of the specified taxable heads of service even for the period prior to 01.07.2012
                                Note: It is a system-generated summary and is for quick reference only.
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