Service tax exemption for specified general insurance schemes expanded to include PMSBY and Niramaya health insurance. Services of general insurance business are exempt from service tax when provided under specified schemes, including hut insurance; cattle insurance under rural employment programmes; tribal insurance; Janata and Gramin Personal Accident policies; Group Personal Accident for self employed women; agricultural pumpset and failed well insurance; premia on export credit insurance; Weather Based Crop Insurance/Modified National Agricultural Insurance Scheme; Jan Arogya Bima; National Agricultural Insurance Scheme; Pilot Seed Crop Insurance; Central Sector Cattle Insurance; Universal Health Insurance; Rashtriya Swasthya Bima Yojana; Coconut Palm Insurance; Pradhan Mantri Suraksha Bima Yojna; and the Niramaya Health Insurance Scheme. The term 'general insurance business' is as defined in the General Insurance Business (Nationalisation) Act, 1972.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for specified general insurance schemes expanded to include PMSBY and Niramaya health insurance.
Services of general insurance business are exempt from service tax when provided under specified schemes, including hut insurance; cattle insurance under rural employment programmes; tribal insurance; Janata and Gramin Personal Accident policies; Group Personal Accident for self employed women; agricultural pumpset and failed well insurance; premia on export credit insurance; Weather Based Crop Insurance/Modified National Agricultural Insurance Scheme; Jan Arogya Bima; National Agricultural Insurance Scheme; Pilot Seed Crop Insurance; Central Sector Cattle Insurance; Universal Health Insurance; Rashtriya Swasthya Bima Yojana; Coconut Palm Insurance; Pradhan Mantri Suraksha Bima Yojna; and the Niramaya Health Insurance Scheme. The term "general insurance business" is as defined in the General Insurance Business (Nationalisation) Act, 1972.
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