No service tax on providing life insurance to employees as it’s a statutory obligation and not service

HIGH COURT OF KERALA Kerala State Insurance Department versus Union of India W.P. (C) NOS. 15892 OF 2008 & 19981 of 2009 MAY 21, 2012 JUDGMENT Both these writ petitions have been filed by the Kerala State Insurance Department of the State. It involves a common issue, as to whether the petitioner, a Department of the Govt, of Kerala, established for providing ‘Life Insurance’ coverage to the State Government employees, as provided under Rule 22A of Part I KSR and also for providing General Insurance coverage for the assets of the Government/Governmental Institut...