Insurance of sheep – exempted from Service Tax – what happened to Notification No. 30/2006?
Government has exempted the taxable service provided by an insurer, carrying on general insurance business, to a policy holder for the insurance of sheep from the whole of service tax leviable.
This sheepish exemption is valid only till 31st December 2009.
This is Notification No. 31/2006. The last notification issued by the Board was 29/2006. Obviously the next notification should have been 30/2006. When Notification No. 31/2006 was issued, we tried to locate Notification. 30/2006. It is indeed difficult to get notifications when the Boards are very possessive and secretive about their public notifications.
NOTIFICATION NO. , Dated: December 11, 2006