TMI Blog2011 (12) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... Group Insurance Health Policy is referred only to employees but in the present case, undisputedly the coverage is for both the employees and the family members - It is not clear whether the benefit of cover given to the family members involved any additional premium in which case the services relating to said coverage cannot be treated as 'input services' - matter is remanded for fresh consideration in the light of observations made above after granting reasonable opportunity of hearing to both sides. - ST/244/2010 - 880/2011 - Dated:- 2-12-2011 - M Veeraiyan, J. For Appellant: Mr M Ravichander, JDR For Respondent: Mr Jai Kumar, Adv. This is an appeal by the department against the order of the Commissioner (Appeals) No.29/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements under the Employees State Insurance Act, 1948 and the same should be treated as input services'. 6. Learned DR , in rejoinder, submits that the decision of the Tribunal and the Hon'ble High Court relate to only Group Insurance Health Policy for employees and there is no indication that the said policy was covering the family members of employees. In the present case, the health insurance policy undisputedly covers not only the employees but also the family members. 7.1. I have carefully considered the submissions from both sides and perused the records. In respect of accident group insurance policy the same has to be clearly treated as part of business activities of a factory especially in the light of decision of the Hon'ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is specifically included in the input service definition." 7.2. As regards Group Insurance Health Policy, the decision of the Tribunal and the decision of the High Court referred to such policy only to employees. In the present case, undisputedly the coverage is for both the employees and the family members. The insurance health cover given to the family members prima facie, may not come under the statutory liability envisaged by Employees State Insurance Act, 1948. However, this issue has not been focused by the authorities below and therefore, the same requires to be reconsidered afresh in the light of relevant facts regarding the nature of policy and their terms relating to payment of premium. It is not clear whether the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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