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    <description>The amendment modifies rule 2(1)(d) of the Service Tax Rules, 1994 by substituting wording so that references pertain to activities &quot;in relation to general insurance business&quot; and by inserting a separate clause treating &quot;insurance auxiliary service by an insurance agent&quot; as services provided by any person carrying on the general insurance business in India, thereby distinguishing the tax characterisation of general insurance business from insurance auxiliary services performed by agents.</description>
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      <description>The amendment modifies rule 2(1)(d) of the Service Tax Rules, 1994 by substituting wording so that references pertain to activities &quot;in relation to general insurance business&quot; and by inserting a separate clause treating &quot;insurance auxiliary service by an insurance agent&quot; as services provided by any person carrying on the general insurance business in India, thereby distinguishing the tax characterisation of general insurance business from insurance auxiliary services performed by agents.</description>
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