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THE FINANCE ACT, 1994 - SERVICE TAX
Section 65(105)(zl)

65. Definition.-

In this Chapter, unless the context otherwise requires,

(105) "taxable service" means any service provided,-

(zl) to a policy holder or insurer, by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning general insurance business;

(w.e.f. 16th July, 2001)