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2014 (8) TMI 889 - AT - Service TaxBusiness Auxiliary Service - corporate agent for procuring or soliciting insurance business - it is contended that the service tax liability has been discharged by Oriental Insurance Co. Ltd. on reverse charge basis and, therefore, the appellant is not liable to pay service tax - Held that:- It is seen that the appellant is only canvassing/promoting business of insurance company and, therefore, the said activity, prima facie, comes within the purview of ‘Business Auxiliary Services' and the liability to pay service tax is on the service provider and not on the recipient of service. Therefore, even if the service tax liability has been discharged by the recipient of the service, that cannot compensate for the payment required to be made by the appellant nor does it obliterate the liability to pay service tax by the appellant. Therefore, the appellant has not made out a prima facie case for grant of stay - Partial stay granted.
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