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    <title>Regarding Service Tax exemption for Janata Personal Accident Policy</title>
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    <description>Service tax exemption applies to Janata Personal Accident Policy (JPAP) group schemes customized by insurers per state government specifications to provide low sum assured risk cover to targeted populations and to fulfil prescribed rural or social sector obligations, and such schemes are covered by Notification No. 3/1994 ST despite no explicit definition of JPAP in that notification.</description>
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