General insurance business, Kerala state insurance department (ksid), Liable for registration clarif - Service Tax - 03/03/94

SERVICE TAX CIRCULAR NO 3/3/94 DATED-28.07.94 GENERAL INSURANCE BUSINESS KERALA STATE INSURANCE DEPARTMENT (KSID) LIABLE FOR REGISTRATION CLARIFICATION I am directed to enclose herewith a copy of collector of Central Excise Customs, Cochin's letter No. CollectorlMlSC/l/94/ST, dated 20-07-1994 on the above subject. 2. It has been stated that in the State of Kerala, apart from the major nationalised Insurance Companies, general Insurance business is also being undertaken by the Kerala State Insurance Department (KSID). The said Department which is headed by Director, KSID, a State Government official, has its head Office at Trivandrum and District level Officers in 10 districts of Kerala. The said Department, which is functioning under the supervision and control of the State Finance Ministry, is registered under Insurance Act, 1938 with the Controller of Insurance, New Delhi and is in possession of a Registration Certificate No. 539, dated 31-07-1970. 3. In terms of Notification No. 2/94-ST, dated 28-06-1994 , any person who carries a general insurance business and possesses a certificate of registration under Section 3 of the Insurance Act, 1938, is required to be registered as an assessee of the Department for the purpose of collection of Service Tax. 4. You are, therefore, requested to intimate whether any such agencies are undertaking general insurance business under your jurisdiction, If so, all such agencies as required to be registered as an assessee of the Department for the purpose of collection of Service Tax.