Prior to 1-5-2011, service tax on life insurance was leviable only on 'risk premium' and not on othe

Service Tax : Prior to 1-5-2011, service tax on life insurance was leviable only on risk premium and not on : (a) Agency Processing Fees; (b) Lapsed policy renewal Charges; (c) Back Dating Alteration Charges, (d) Recoveries on look-in, and (e) Policy Reinstatement Fees