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

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tax leviable under section 66 of the Finance Act by notification under section 93(1); the 2011 notification was later rescinded by a 2012 notification.