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2011 (3) TMI 609 - CESTAT, CHENNAIwaiver of pre-deposit - Insurance Auxiliary Service - in relation to life insurance business, or general insurance business and includes risk assessment, claim settlement, survey and loss assessment, and therefore the order has traversed beyond the scope of the show cause notice is not tenable prima facie, as the show cause notice dated 14-8-2008 has treated them as providing taxable service under the Insurance Auxiliary Services, which covers the services provided by an Intermediary or Insurance Intermediary, or an Insurance Agent, or life insurance business, or general insurance business, risk assessment, claim settlement, survey and loss assessment - assessees have not made out a prima facie case for total waiver of service tax - Decided against the assessee by way of direction to deposit 25 % of tax
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