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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.

            <h1>Service tax exemption on specified life insurance schemes expanded to include micro insurance, pension, and national social schemes.</h1> Exemption of service tax applies to services of life insurance business provided under specified schemes, initially Janashree Bima Yojana and Aam Aadmi Bima Yojana, later extended to include life micro insurance products as defined by the Insurance Regulatory and Development Authority regulations, Varishtha Pension Bima Yojana, Pradhan Mantri Jeevan Jyoti Bima Yojana and Pradhan Mantri Jan Dhan Yojana; exemptions operate by scheme based identification and regulatory definition.

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