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    <title>2013 (2) TMI 244 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, waiving the pre-deposit requirement and staying the recovery of service tax and interest until the appeal&#039;s final disposal. It determined that the insurance policy issued by the appellant for farmers&#039; insurance cover qualified for exemption under Notification No. 3/94-S.T. The Tribunal found that the policy met the criteria of the Janta Personal Accident Policy specified in the notification, clarifying that customized group policies fulfilling rural or social sector obligations are covered by the exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=220839</link>
      <description>The Tribunal allowed the appeal, waiving the pre-deposit requirement and staying the recovery of service tax and interest until the appeal&#039;s final disposal. It determined that the insurance policy issued by the appellant for farmers&#039; insurance cover qualified for exemption under Notification No. 3/94-S.T. The Tribunal found that the policy met the criteria of the Janta Personal Accident Policy specified in the notification, clarifying that customized group policies fulfilling rural or social sector obligations are covered by the exemption.</description>
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      <pubDate>Mon, 26 Dec 2011 00:00:00 +0530</pubDate>
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