Services provided by an Insurance agent to any person carrying Insurance Business

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..... In respect of services provided or agreed to be provided by an insurance agent to any person carrying on insurance business Taxable services provided or agreed to be provided by an insurance agent to any person carrying on the insurance business Liability on:- Service Provider Service Recipient % of tax Nil 100% .....

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..... business means the business of effecting contracts of insurance upon human life, including any contract whereby the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, and any contract which is subject to payment of premiums for a term dependent on human life and shall be deemed to include- (a) the granting of di .....

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