Surrender charges on ULIP withdrawals not subject to additional service tax; already included in initial taxable premium.

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....Demand of services on ‘surrender charge’ retained by the appellant upon withdrawal of ‘insured’ from ‘unit linked insurance policies (ULIP)’ - voluntary withdrawal from coverage under ‘unit linked insurance policy (ULIP)’ - The ‘surrender value’ so retained had already been subjected to tax as ‘premium’ for rendering of taxable service and not liable to be taxed again for that very reason upon ceasing to be provision service - AT....