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2018 (11) TMI 1517 - AT - Service TaxBusiness promotion service/Business Support Services - amount collected as Field Care Plan Incentive Deposit (FCP deposit) - fallacious act - Held that:- The fallacious act to be discarded at the first reading itself - The unemployed persons approach the appellant to undertake sales of insurance policies and for which they make certain deposits with the appellant, which are later refunded to the appellant on successful enrolment of further 25 Sales Officers for the said job. There are no justification on the part of the department in alleging that the appellant had promoted the business of the Sales Officers, on the contrary, the appellant provided employment to the Sales Officers in selling the insurance policies for which they obtained necessary agency certificates from the respective insurance companies. Demand set aside - appeal allowed - decided in favor of appellant.
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