Case Law Details
Case Name : Tata Aig Life Insurance Co Ltd Vs Commissioner Of Central Excise, Thane (CESTAT Mumbai)
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Courts :
All CESTAT CESTAT Mumbai
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Brief facts arising for consideration of the case are that the appellant M/s Tata AIG Life Insurance Co. Ltd. are holders of service tax registration under the category of Insurance auxiliary services. The service rendered by insurance agents is covered under the category of insurance auxiliary services. However, the liability to pay service tax on such services is on the recipient of the services, which are the insurance companies who engage the agents as per the provisions of rule 2(1)(d)(iii) of the Service Tax Rules, 1994. It was observed that
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