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2008 (11) TMI 82 - AT - Service TaxInsurance as well as reinsurance broker – reinsurance brokerage was not included in the taxable value of ‘insurance auxiliary service’ rendered to insurers/reinsurers for the disputed period (16-7-01 to 30-6-05) - appellant contend that their liability to pay tax on reinsurance brokerage received from overseas reinsurers arose only w.e.f. 1-5-06 vide amendments in s. 65 of Finance Act, 1994 by the Finance Act,2006 - suppression not proved – larger period not invokable – penalty not sustainable
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