One of my relative is LIC agent and he asked for any notification or any other documents by which he can say to LIC for not deducting service tax on his gratuity claim.
pls provide guidance in this regard
Thanks in advance
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Service tax on gratuity
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The service tax is applicable only if the activity is a ""service" as defined. The definition excludes service of employee to employer. Therefore any payment made in the course of employmnet such as salary, gratuity etc would not be liable under ST.
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