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2014 (8) TMI 787 - AT - Service TaxCENVAT Credit - General Insurance Services provided by the agents in Jammu and Kashmir - reverse charge - Held that:- The Section 66A are not directly related to the facts of this case but concept of establishment most directly concerned with the receipt of the service will be equally applicable to the facts of this case and therefore the J & K branches are recipient of the service - it is very much clear that the insurance auxiliary services provided by the agents in the State of Jammu & Kashmir are not taxable. Therefore, the appellants are not liable to pay service tax for the said services of the insurance agents. In these terms, whatever credit is taken by the appellant is nothing but the refund of tax erroneously paid by them - CENVAT Credit taken by the appellant is nothing but refund of the service tax paid by them on the services on which they were not required to pay service tax - Decided in favour of assessee.
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