Clarification in respect of notices/ reminder letters issued for life insurance policies - regarding.

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....om No 153, North Block, New Delhi Dated 1st January, 2013 To Chief Commissioner of Customs and Central Excise (All); Chief Commissioner of Central Excise & Service Tax (All); Director General of Service Tax; Director General of Central Excise Intelligence; Director General of Audit; Commissioner of Customs and Central Excise (All); Commissioner of Central Excise and Service Ta....

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....or receipt of payment whichever is earlier. The invoice mentioned refers to the invoices as issued under Rule 4A of the Service Tax Rules 1994. No tax point arises on account of such reminders.Thus it is clarified that reminder letters/notices for insurance policies not being invoices would not invite levy of service tax. In case of issuance of any invoice, point of taxation shall accordingly be d....