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2014 (12) TMI 919 - CESTAT KOLKATAGeneral Insurance Services - During the relevant period i.e. from October, 2004 to March, 2007, the appellant had provided General Insurance Service to eligible employees, falling under Employees State Insurance Scheme (ESI Scheme) by way of providing medical and other related insurance service in exchange of premium at different rates. - Section 65(105) (d) of the Finance Act, 1994 - Held that:- Both sides now agree that by virtue of Section 100 of the Finance Act, 1994(No.2), the services rendered by the appellant are exempted from the purview of Service Tax for the relevant period. On a plain reading of the said provision, it is clear that the services rendered by the appellant for the period October, 2004 to March, 2007 are not be leviable to Service Tax. In the result, we do not find merit in the impugned order, accordingly, the same is set aside - Decided in favour of assessee.
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