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2013 (2) TMI 24 - CESTAT AHMEDABADService tax on commission received from General Insurance Company Ltd. - respondent works as a licensed agent - Held that:- The provisions of Rule 2(1)(d)(ii) of the Service Tax Rules, 1994 clearly casts responsibility on the insurance company to discharge the service tax liability on the commission paid by them to their licensed agent. As in the current case, that defence is enough for the respondent herein to state that the amount received by them from M/s. IFFCO-TOKIO General Insurance Company Ltd. has already been taxed by the government in the hands of the insurance company FAA was correct in allowing the appeal filed by the respondent.
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