Service tax exemption: insurers' taxable services under the Universal Health Insurance Scheme exempted while the exemption remained in force. Exemption from service tax is granted for taxable services provided by an insurer carrying on General Insurance Business to a policyholder under the Universal Health Insurance Scheme, whereby the Central Government exempts such taxable services from the whole of the service tax leviable under the relevant service tax provisions on grounds of public interest.
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: insurers' taxable services under the Universal Health Insurance Scheme exempted while the exemption remained in force.
Exemption from service tax is granted for taxable services provided by an insurer carrying on General Insurance Business to a policyholder under the Universal Health Insurance Scheme, whereby the Central Government exempts such taxable services from the whole of the service tax leviable under the relevant service tax provisions on grounds of public interest.
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