Exemption taxable services provided by an insurer carrying on General Insurance Business to any person for providing insurance under the Rashtriya Swasthya Bima Yojana - 07/2011 – Service Tax - Service Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption for insurer services under Rashtriya Swasthya Bima Yojana removes service tax liability on specified insurance services. Exemption applies to taxable services provided by an insurer carrying on General Insurance Business for providing insurance under the Rashtriya Swasthya Bima Yojana, exempting the specified service in sub-clause (d) of clause (105) of section 65 from the whole of service tax leviable under section 66 of the Finance Act by notification under section 93(1); the 2011 notification was later rescinded by a 2012 notification.
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.
Exemption for insurer services under Rashtriya Swasthya Bima Yojana removes service tax liability on specified insurance services.
Exemption applies to taxable services provided by an insurer carrying on General Insurance Business for providing insurance under the Rashtriya Swasthya Bima Yojana, exempting the specified service in sub-clause (d) of clause (105) of section 65 from the whole of service tax leviable under section 66 of the Finance Act by notification under section 93(1); the 2011 notification was later rescinded by a 2012 notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.