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Service Tax - Notifications

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Exemption to Insurer of Universal Health Insurance Scheme - 016/03 - Service Tax

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Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exemption to Insurer of Universal Health Insurance Scheme

[Notification No. 16/2003-S.T., Dated 11/7/2003]

In exercise of the power conferred by the 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 service provided by an insurer carrying on General Insurance Business to a policy holder in relation to general insurance business provided under the Universal Health Insurance Scheme, from the whole of the service tax leviable thereon under Section 66 of the said Act.

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