Insurance companies in Indonesia create unit link insurance products to lure people in insurance. Unit link is a hybrid product combining insurance and investment. Insurance companies have two activities, namely assurance service and investment management service. The purpose of this study is to analyze unit link life insurance service included in terms of Taxable Services that imposed Value Added Tax (VAT) or not, and how the imposition and calculation of VAT Tax Imposition Basis (TIB) on unit link life insurance service. Based on a case study of Tax Court Decision, there is a dispute whether the unit link life insurance service is imposed VAT or not. There is a difference of opinion between the Directorate General of Taxation (DGT) with the insurance company and Judges in other side. According to DGT unit link life insurance service contain investment management service that is imposed VAT, while insurance companies argue, investment management service is one unity as an assurance service that is not imposed VAT. The method in this research is descriptive analysis in the form of case study. Analysis of VAT treatment of unit link life insurance service is done by interviewing insurance companies, Indonesian Life Insurance Association, DGT, and experts in the field of taxation as well as associated with tax laws and part of Tax Court Decision. The result is that all parties agree that the assurance service is not imposed VAT, while the investment management service occur different opinions. The analysis is also carried out on the calculation of the VAT Tax Implementation Basis on Unit link investment management service is the Replacement Price based on the investment management fee charged to the customer and the top up charge of the investment.