Exemption to specified Insurance Schemes and Telephone calls made from Public Booths, Free Telephones at Airports and Hospitals - 003/94 - Service Tax

Service tax exemption for specified insurance schemes and local public telephone services under a finance act notification applies to listed services.

Exempts specified taxable services from service tax under the Finance Act, 1994, including listed insurance schemes (personal accident, crop, cattle, tribal, group and small premium policies, export insurance) and certain public telephone services (departmental public telephones for local calls, guaranteed public telephones for local calls, and free telephones at airports and hospitals where no bills are issued); the notification commenced on 1 July 1994 and later amendments omitted certain entries and the notification was subsequently rescinded.