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The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India - Service Tax Practice Manual / Ready Reckoner - Service TaxExtract Chapter 26C The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India (W.e.f. 1.4.2016) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.4.2016 - Notification No. 09/2016 - Dated 1-3-2016 26C. The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India is being exempted from service tax Amending Notes w.e.f. 1.4.2016 - The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India has been exempted from service tax.
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