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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 extended to business facilitators and correspondents for rural basic bank account and insurance outreach activities.</h1> The notification substitutes and adds clauses to extend Service Tax exemption coverage to business facilitators and business correspondents performing account opening, cash deposits and withdrawals, e life certificate procurement and Aadhaar seeding for Basic Savings Bank Deposit Accounts in rural branches; it covers intermediaries to those facilitators and extends similar coverage for insurance company facilitators in rural areas. It inserts a definition of Basic Savings Bank Deposit Account per Reserve Bank guidelines and adds yoga alongside religion and spirituality in the specified exemption clause.

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