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of <h1>Government Exempts Cattle Insurance Services from Service Tax under Finance Act, 1994, Then Rescinds in 2012.</h1> The Central Government, under section 93 of the Finance Act, 1994, issued a notification exempting cattle insurance services provided under the Central Sector Scheme on Cattle Insurance from the entire service tax as per section 66 of the Act. This exemption, initially established by Notification No. 4/2000 on July 31, 2000, was later rescinded by Notification No. 34/2012 on June 20, 2012. The exemption was deemed necessary in the public interest, aiming to alleviate the tax burden on these specific insurance services.
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