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2018 (12) TMI 342 - AT - Service TaxAdvance insurance commission received - demand of service tax - case of appellant is that they are not required to pay service tax on said income as service tax was already remitted at the time of receipt of advance on 31.03.2014 - Held that:- In view of the certificates furnished by the Chartered Accountant certifying that they had already remitted the tax on ₹ 6,50,000/- received from ICICI insurance company as advance commission and subsequently reduced the taxable insurance income to the extent of ₹ 2,29,544/- in 2014-15 and ₹ 4,20,456/- in 2015-16. In view of the certificate of Chartered Accountant, the confirmation of demand of ₹ 27,842/- is not sustainable and therefore the same is set aside - appeal allowed - decided in favor of appellant.
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