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2008 (10) TMI 160 - CESTAT NEW DELHIInsurance Auxiliary services became taxable w.e.f. 16-8-2002 - there was dispute as to whether the Insurance companies are liable to pay service tax on the renewal commission paid to their agents in respect of Insurance policies issued before 16-8-2002 - appellants on their own had made a representation to the Board in September, 2003 seeking Board’s clarification this issue - Immediately on receipt of clarification from Board, they paid the service tax and thereafter paid the interest - delay in payment of service tax was on account of confusion - provisions of Section 80 are applicable and therefore, no penalty is called for
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