Exemption to taxable services in relation to general insurance business provided under the National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) or the Pilot Scheme on Seed Crop Insura - 003/2000 - Service Tax
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Service tax exemption for agricultural insurance services under crop and seed schemes was later rescinded by notification. Notification exempts taxable services relating to general insurance business under the National Agricultural Insurance Scheme and the Pilot Scheme on Seed Crop Insurance from service tax; the exemption was later amended to include the Farm Income Insurance Scheme and was subsequently rescinded by a later notification.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.
Service tax exemption for agricultural insurance services under crop and seed schemes was later rescinded by notification.
Notification exempts taxable services relating to general insurance business under the National Agricultural Insurance Scheme and the Pilot Scheme on Seed Crop Insurance from service tax; the exemption was later amended to include the Farm Income Insurance Scheme and was subsequently rescinded by a later notification.
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