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2015 (12) TMI 604 - AT - Service TaxWaiver of pre deposit - Reimbursement of charges for insurance service - Held that:- It is the findings of the authority that the charges which have been received by the appellant for foreclosure charges, surrender charges and policy reinstatement charges are in respect of the services i.e. insurance services. The adjudicating authority has relied upon the judgement of the Tribunal in the case of Housing & Development Corporation (HUDCO) - [2011 (11) TMI 95 - CESTAT, AHMEDABAD] which was doubted by the same Bench of the Tribunal in the case of small Industries Development Bank of India vs. Commissioner of Service Tax, Ahmedabad - [2014 (12) TMI 668 - CESTAT AHMEDABAD] as a contrary view was produced before the Bench. By an order dated 13.11.2014 the Division Bench referred the matter to the Larger Bench and we were informed that the matter is still pending for disposal by the Larger Bench. - issue involved in the case in hand is similar to the issue as referred to the Larger Bench, Court followed the same - Stay granted.
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