Clarification in respect of notices/ reminder letters issued for life insurance policies - regarding.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2013 To Chief Commissioner of Customs and Central Excise (All); Chief Commissioner of Central Excise & Service Tax (All); Director General of Service Tax; Director General of Central Excise Intelligence; Director General of Audit; Commissioner of Customs and Central Excise (All); Commissioner of Central Excise and Service Tax (All); Commissioner of Service Tax (All) Respected Madam/Sir, S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rules 1994. No tax point arises on account of such reminders.Thus it is clarified that reminder letters/notices for insurance policies not being invoices would not invite levy of service tax. In case of issuance of any invoice, point of taxation shall accordingly be determined. 4. The above clarification is issued only for life insurance sector. 5. Trade Notice/Public Notice may be issued to th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X