Service Tax Exempt on Commission on General Insurance under Government Schemes

Rajkot District Co Operative Bank Ltd Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: The case involves the Rajkot District Co Operative Bank Ltd, which received commission on the collection of premium for Crop Insurance Service from the Agriculture Insurance Company of India Limited. The tax department contended that the appellant was liable to pay service tax on the commission received under the category of Business Auxiliary Service. The appeal was filed against the confirmation of the service tax demand. Analysis: The appellant argued that their services were ex...