TMI Blog2014 (12) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ted insurance service in exchange of premium at different rates. - Section 65(105) (d) of the Finance Act, 1994 - Held that:- Both sides now agree that by virtue of Section 100 of the Finance Act, 1994(No.2), the services rendered by the appellant are exempted from the purview of Service Tax for the relevant period. On a plain reading of the said provision, it is clear that the services rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Labour and Employment, created under the Employees State Insurance Act, 1948, have been carrying out General insurance business by way of providing services to its member-employees, namely, various medical and other related insurance services in exchange of premium, as per the State Employees Insurance Scheme. The Service Tax demand has been confirmed for the period October, 2004 to M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal for disposal. Undisputedly, during the relevant period i.e. from October, 2004 to March, 2007, the appellant had provided General Insurance Service to eligible employees, falling under Employees State Insurance Scheme (ESI Scheme) by way of providing medical and other related insurance service in exchange of premium at different rates. A demand notice was issued to them alleging non-pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Insurance Act, 1948, during the period prior to the 1st day of July, 2012 . 5. On a plain reading of the said provision, it is clear that the services rendered by the appellant for the period October, 2004 to March, 2007 are not be leviable to Service Tax. In the result, we do not find merit in the impugned order, accordingly, the same is set aside. Consequently, the appeal is allowed. S.P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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