Government of India
Ministry of Finance
(Department of Revenue)
***

NOTIFICATION NO
No. 31/2006-Service Tax, Dated: December 11, 2006

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts 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 thereon under section 66 of the said Act.

2. The exemption contained in this notification shall be valid upto 31st December, 2009.

F. No. 356/54/2006-TRU

R. Sriram,
Deputy Secretary to the Government of India

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