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    <title>State Government&#039;s Mandatory Life Insurance Activity Exempt from Service Tax, Aligned with Sovereign Functions and Statutory Obligations.</title>
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    <description>Insurance service or not - The activity undertaken by the appellants is mandatory and in discharge of statutory obligation in the performance of sovereign functions of the State Govt. Therefore, the appellant’s case is squarely covered by the Circular as “Life Insurance”.</description>
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      <description>Insurance service or not - The activity undertaken by the appellants is mandatory and in discharge of statutory obligation in the performance of sovereign functions of the State Govt. Therefore, the appellant’s case is squarely covered by the Circular as “Life Insurance”.</description>
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