Service tax exemption for non life insurance premiums to specified diplomatic missions removes tax liability on those insurance services. Exemption of service tax is granted for taxable services provided by insurers carrying on general insurance business in respect of non-life insurance premium payable by specified Diplomatic Missions listed in the annexed Schedule, relieving the whole of the service tax leviable on such premiums; the exemption was amended to omit one mission and later rescinded by a subsequent notification.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for non life insurance premiums to specified diplomatic missions removes tax liability on those insurance services.
Exemption of service tax is granted for taxable services provided by insurers carrying on general insurance business in respect of non-life insurance premium payable by specified Diplomatic Missions listed in the annexed Schedule, relieving the whole of the service tax leviable on such premiums; the exemption was amended to omit one mission and later rescinded by a subsequent notification.
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