Service tax on re-insurance commission - regarding

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..... , 2010. To Director General of Service Tax, Mumbai Director General of Central Excise Intelligence, Delhi Chief Commissioner of Central Excise (All) Chief Commissioner of Customs and Central Excise (All) Commissioner of Service Tax (All) Madam/Sir, Subject: Service tax on re-insurance commission - regarding In ter .....

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..... insurer and the backroom operations between the insurance company and the reinsurer. 3. As per the provision of the Finance Act, 1994 , insurance as well as reinsurance are subject to service tax. The Board has received representations that notices have been issued demanding service tax on the amounts deducted by the insurance company (in other words paid by the reinsurance company) on the grou .....

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..... the reinsurer which provides insurance service to the insurance company. As both the insurance company and reinsurer pay service tax on the entire amount of premium charged by them, the question of charging service tax under any other taxable service does not arise. 5. The Board desires that all pending cases on this subject may be decided keeping in view the above clarification. .....

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