NIRC-RC: Status after elimination of ASHWANI KUMAR KATHPALIA

Rank	Name	City	Total	1st Pref Votes
1	KEDIA GOPAL KUMAR	NEW DELHI	1299	1162
2	CHUGH HANS RAJ	NEW DELHI	1299	842
3	GARG VISHAL	LUDHIANA	1243	1058
4	BANSAL RADHEY SHYAM	DELHI	1204	800
5	GUPTA SWADESH	DELHI	1158	872
6	BANSAL MANOJ KUMAR	NEW DELHI	996	747
7	ANAND YOGITA	NEW DELHI	995	409
8	GARG DEEPAK	FARIDABAD	970	809
9	AGRAWAL RAJESH KUMAR	NEW DELHI	920	661
10	NARANG RAJINDER	FATEHABAD	904	702
11	CHAWLA RAJ	DELHI	896	518
12	AGRAWAL HARIT	DELHI	883	605
13	MAHESHWARI PRAMOD KUMAR	FARIDABAD	828	620
14	ALOK KRISHAN	MOHALI	754	625
15	MAKKAR RAKESH	DELHI	750	437
16	GARG GAURAV	DELHI	717	519
17	KHURANA VIVEK	DELHI	701	460
18	AJIT KUMAR	NEW DELHI	694	506
19	KATHPALIA ASHWANI KUMAR	NEW DELHI	665	505
20	KHETRAPAL RASHMI	GURGAON	645	344
21	AGRAWAL SUNIL KUMAR	DELHI	558	442
22	GARG SUMIT	DELHI	503	372
23	GOYAL SATISH	DELHI	491	401
24	BONS JAGMOHAN SINGH	NEW DELHI	426	324

Point of Taxation-Life Insurance

RULE 4A OF THE SERVICE TAX RULES, 1994 - TAXABLE SERVICE TO BE PROVIDED OR CREDIT TO BE DISTRIBUTED ON INVOICE, BILL OR CHALLAN - CLARIFICATION IN RESPECT OF NOTICES/REMINDER LETTERS ISSUED FOR LIFE INSURANCE POLICIES

CIRCULAR NO. 166/1/2013-ST [F.NO. 354/190/2012-TRU], DATED 1-1-2013

It has been represented by life insurance companies that in terms of the practice followed, reminder notices/letters are being issued to the policy holders to pay renewal premiums. Such reminder notices only solicit furtherance of service which if accepted by policy holder by payment of premium results in a service. Clarification has been desired whether service tax needs to be paid on the basis of such reminders.

2. The matter has been examined. Under the Point of Taxation Rules 2011, the point of taxation generally is the date of issue of invoice or receipt of payment whichever is earlier. The invoice mentioned refers to the invoices as issued under rule 4A of the Service Tax Rules, 1994. No tax point arises on account of such reminders. Thus it is clarified that reminder letters/notices for insurance policies not being invoices would not invite levy of service tax. In case of issuance of any invoice, point of taxation shall accordingly be determined.

3. The above clarification is issued only for life insurance sector.

4. Trade Notice/Public Notice may be issued to the field formations accordingly.

NIRC-CC: Status after elimination of Sumit Garg

Rank	Name	City	Total	1st Pref Votes
1	KEDIA GOPAL KUMAR	NEW DELHI	1299	1162
2	GARG VISHAL	LUDHIANA	1174	1058
3	CHUGH HANS RAJ	NEW DELHI	1148	842
4	BANSAL RADHEY SHYAM	DELHI	1129	800
5	GUPTA SWADESH	DELHI	1092	872
6	GARG DEEPAK	FARIDABAD	934	809
7	BANSAL MANOJ KUMAR	NEW DELHI	928	747
8	NARANG RAJINDER	FATEHABAD	852	702
9	AGRAWAL RAJESH KUMAR	NEW DELHI	829	661
10	AGRAWAL HARIT	DELHI	819	605
11	CHAWLA RAJ	DELHI	768	518
12	ANAND YOGITA	NEW DELHI	761	409
13	MAHESHWARI PRAMOD KUMAR	FARIDABAD	749	620
14	ALOK KRISHAN	MOHALI	699	625
15	MAKKAR RAKESH	DELHI	675	437
16	GARG GAURAV	DELHI	661	519
17	KHURANA VIVEK	DELHI	648	460
18	AJIT KUMAR	NEW DELHI	636	506
19	KATHPALIA ASHWANI KUMAR	NEW DELHI	629	505
20	KHETRAPAL RASHMI	GURGAON	576	344
21	AGRAWAL SUNIL KUMAR	DELHI	558	442
22	GARG SUMIT	DELHI	503	372
23	GOYAL SATISH	DELHI	491	401
24	BONS JAGMOHAN SINGH	NEW DELHI	426	324
25	JAIN ALOK	NEW DELHI	400	300