Landmark Service Tax Judgment - General Insusrance Services |
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Case Laws Related |
STO 2013 CESTAT 522
General Insurance Service: Intermediaries: Adjustment of service tax involved on refunds given to insured on cancellation of policies: Matter remanded for verification.
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STO 2013 CESTAT 274
General Services Agent: Services provided to foreign airlines: Demand: stay: services being provided by the appellant to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules: Pre deposit waived. |
STO 2011 CESTAT 93
Service Tax: Goods Transport Operators Service: Demand under Section 73 on service receiver: Section 71A: Similar view has taken by the Hon'ble Rajasthan High Court in the case of Shri Mahesh Granites Pvt. Ltd. (supra) relying on the decision of Hon'ble Apex Court in the case of Gujarat Carbon & Industries Ltd. (supra), the issue is no more resintegra in the light of the above cited decisions. Accordingly, demands against the assessee are not sustainable. When there is no demand, the question of imposing penalty does not arise. (para 5) |
STO 2008 CESTAT 271
Stay: Franchisee Service: The true test to determine whether the agreement amount to 'franchise' under section 65(47) or not is whether the agreement is for grant of representational right to provide service or undertake any process identified with the franchisor.
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STO 2007 CESTAT 43
Service Tax: General insurance service: Penalty u/s 76: In respect of the policies issued prior to 10-9-2004, on which date the rate of service tax which was 8% has since been enhanced to 10%, Prima facie case for waiver has been made out, as in the case of the same assessee, for a prior period when the service tax was enhanced from 5% to 8% the Commissioner (Appeals) had taken a view that the amendment would not affect the policies taken prior to that date.(Para 1).
Pre-deposit waived, stay allowed.
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