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Service Tax - Notifications
Home Notifications 1994 Service Tax Service Tax - 1994 This
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Exemption to specified Insurance Schemes and Telephone calls made from Public Booths, Free Telephones at Airports and Hospitals - 003/94 - Service Tax

 
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Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exemption to specified Insurance Schemes and Telephone calls made from Public Booths, Free Telephones at Airports and Hospitals

[Notification No. 3/94-S.T, dated 30-6-1994]

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services, as are specified in column (2) of the Table hereto annexed, from the whole of service tax leviable thereon under section 66 of the said Act.

TABLE

S. No.

Specified Taxable Services

(1)

(2)

1.

Personal Accident Social Security and Hut Insurance Scheme.

2.

Comprehensive Crop Insurance Scheme.

3.

Cattle Insurance under Integrated Rural Development Programme.

4.

Scheme for Insurance of Tribals.

5.

Janata Personal Accident Policy and Gramin Accident Policy.

6.

Group Personal Accident Policy for Self-Employed Women.

7.

Agricultural Pumpset and Failed Well Insurance.

8.

Premia collected on insurance of export of goods from India and export credit insurance.

1[9.

Omitted

110.

Omitted]

11.

Small transactions involving premium of less than rupees fifty except motor insurance.

12.

Departmentally run Public Telephones for local calls.

13.

Guaranteed public telephone operating only for local calls.

14.

Free telephone at Airports and Hospitals where no bills are being issued.

2. This notification shall come into force on the 1st day of July, 1994.

**********************

Note :

1. Omitted vide Notification No. 3/2006 - ST dated 1/3/2006, before these entries read as,

"9. Premium received from re-insurance both domestic and overseas.

10. All business for which premium is booked outside India;"

 
 
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