11th December, 2006.
Notification No. 31/2006-Service Tax
G.S.R. (E).- 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]