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HISTORY
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Notification No. 3/94-ST, dated 30th June, 1994

1. In exercise of the powers conferred by 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 services, as are specified in column (2) of the Table hereto annexed, from the whole of the service tax leviable thereon under section 66 of the said Act.

Table

S. No. Specified Taxable Services
(1) (2)
1. Personal Accident Social Security and Hut Insurance Scheme.
2. Comprehensive Crop Insurance Scheme.
3. Cattle Insurance under Integrated Rural Development Programme.
4. Scheme for Insurance of Tribals.
5. Janata Personal Accident Policy and Gramin Accident Policy
6. Group Personal Accident Policy for Self-Employed Women.
7. Agricultural Pumpset and Failed Well Insurance.
8. Premia collected on insurance of export of goods from India and export credit insurance.
11. Small transactions involving premium of less than rupees fifty except motor insurance.
12. Departmentally run Public Telephones for local calls.
13. Guaranteed public telephone operating only for local calls.
14. Free telephone at Airports and Hospitals where no bills are being issued.

2. This notification shall come into force on the lst day of July, 1994.