TMI Blog2014 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s upheld the confirmation of service tax demand on the appellant, M/s JanataSahkari Bank Ltd., Pune for an amount of ₹ 1,74,627/- towards service tax liability under the category of Business Auxiliary Service' along with interest thereon and also imposing penalties under sections 76 and 77 of the Finance Act, 1994. Aggrieved of the same, the appellant is before us. 3. The learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, who has rendered the services and not on the insurance company, who is the recipient of the service. If the insurance company has discharged the service tax liability, that would not obliterate the liability of the appellant and, therefore, the appellant should be put to terms. 5. We have carefully considered the submissions made by bot the sides. From the facts available on record, it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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