Notification
No. 7/2011 – Service Tax
New Delhi, the 1st March, 2011
G.S.R. (E) - In exercise of the power conferred by sub-section (1) of section
93 of the Finance
Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central
Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts
the taxable service
specified in sub-clause (d) of clause (105) of section 65 of the Finance Act,
provided by an insurer
carrying on General Insurance Business to any person for providing insurance
under the Rashtriya
Swasthya Bima Yojana from the whole of the service tax leviable thereon under
section 66 of the
Finance Act.