TMI Blog2018 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... olicy not covering self-exposure to needless peril except in an attempt to save human life and the cases where claims not submitted within 90 days from the date of accident, the policy in question would cease to be the Janta Personal Accident Policy - the Board vide its letter dated 18.01.2011 has specifically clarified that since description of JPAP Policy is not given in the notification, customized group JPAP Insurance schemes by various insurance companies as per specifications of the State Govt. concerned, to extend risk cover to target populations and to fulfil the prescribed ‘rural or social sector’ obligation, are covered by the Notification No.3/94-ST. There is no requirement in the notification that the Janta Personal Accident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradesh, the policy does not cover self-exposure to needless peril except in attempt to save human life and the cases where the intimation of claim is not given within 90 days of the occurrence of the accident and also a provision in the agreement that in case of any inconsistency between the provisions of JPA Policy and of the agreement the provision of the agreement shall prevail over the provisions of the policy. The department was, therefore, of the view that the insurance policy provided by the appellant to the Govt. of U.P. for providing insurance cover to 2,50,00,000 farmers for an assured sum of ₹ 1 lakh each on premium of ₹ 10.50 per person is not the standard insurance policy i.e. Janta Personal Accident Policy covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the claims are not submitted to the appellant within 90 days of the occurrence of the accident, it cannot be concluded that this Janta Personal Accident Cover is not covered under the notification, that the Board vide circular dated 18.01.2011 has clarified that customized group Janta Personal Policy floated by the various insurance companies as per specifications of the State Government concerned to extend risk cover to target populations, and to fulfil the prescribed rural or social sector obligation, are covered by the service tax exemption no.3/94-ST, that agreement between the appellant and the Govt. of U.P. was entered into to protect the interest of the insured farmers/beneficiaries rather than catering to any of the advantages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy and no standard format has been prescribed for this policy in the notification. In our view, just because the agreement of the appellant with the Govt. of U.P. mentions two grounds for rejection of claim policy not covering self-exposure to needless peril except in an attempt to save human life and the cases where claims not submitted within 90 days from the date of accident, the policy in question would cease to be the Janta Personal Accident Policy. We also find that the Board vide its letter dated 18.01.2011 has specifically clarified that since description of JPAP Policy is not given in the notification, customized group JPAP Insurance schemes by various insurance companies as per specifications of the State Govt. concerned, to e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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