Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 111 - AT - Service TaxAppellants collecting telephone bills on behalf of BSNL and premium charges on behalf of ICICI Prudential Life Insurance - collecting of telephone bills from the customers of BSNL does not come within the ambit of ‘Business Auxiliary Services’, hence, demands is set aside – in respect of tax on the premium collected, the appellants have produced evidence to show that ICICI Prudential Life Insurance has already paid Service Tax, hence, the confirmation of demands on appellant is not justified
|