Case Law Details
Case Name : Commissioner of Service Tax Vs M/s Reliance Life Insurance Co. Ltd (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Commissioner of Service Tax Vs M/s Reliance Life Insurance Co. Ltd (CESTAT Mumbai)
CESTAT held that service rendered by ‘lead generator’ is not that of an ‘insurance agent’ and, consequently, the commission paid by respondent to such entities are not liable to be included in the assessable value of the respondent for discharge of tax liability under Finance Act, 1994 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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