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2018 (12) TMI 593 - AT - Service TaxInsurance Auxiliary Services - exempted output services or not - agents are paid commission based on the insurance premium earned by them - reverse charge mechanism - Principles of natural justice - Held that:- It was directed that claim of the appellants that they have already reversed the credit in excess of demand made by the Authorities be verified. It is seen that they have not verified the fact and correctness of amount of reversal. It has been only been held by the original Adjudicating Authority as well as the Appellate Authority that the appellants did not provide any documentary proof etc. towards the same. The matter requires to go back to the original Authority to examine the issue properly - appeal allowed by way of remand.
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