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2017 (1) TMI 1081 - AT - Service TaxRejection of refund claim - export of information technology software services - input services - insurance auxiliary service - N/N. 5/2006 dated 14.3.2006 - denial on account of lack of nexus between the input/output services - Held that: - insurance services are connected with the business and in the absence of such insurance, companies properties would be at risk from natural event which are beyond the control of the respondent-assessee. The company only insures risk and lives of employees and his health, which falls in the definition of input service - refund allowed - appeal dismissed - decided in favor of assessee.
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