Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (7) TMI 192 - CESTAT, BANGALOREActivity of Motor Insurance - reference made by the appellants for exemption under section 36 of the General Insurance Business (Nationalization) Act is not applicable for levy of service tax under the Finance Act - appellants ought to have obtained clarification from the Central Govt. or they should have approached the Central Govt. for granting exemption – appellant have not done the same so duty is payable as Insurance Business - plea raised by the appellants on time bar is also rejected
|