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2019 (1) TMI 502 - AT - Service TaxInsurance service or not - scheme of Life Insurance for the employees was started with a view to render financial assistance to the family members of the employee in case of death of the employee in service - whether service are sovereign in nature or not? - CBEC vide Circular No. 89/7/2006-ST dated 18.12.2006 - Held that:- The activity undertaken by the appellants is mandatory and in discharge of statutory obligation in the performance of sovereign functions of the State Govt. Therefore, the appellant’s case is squarely covered by the Circular as “Life Insurance”. Though, it was mentioned in the SCN that the appellants are providing “General Insurance Service” no case has been made out and no demand has been confirmed in this regard - Demand not sustainable - appeal allowed - decided in favor of appellant.
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