2015 (12) TMI 604

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..... pect of the services i.e. insurance services. The adjudicating authority has relied upon the judgement of the Tribunal in the case of Housing & Development Corporation (HUDCO) - [2011 (11) TMI 95 - CESTAT, AHMEDABAD] which was doubted by the same Bench of the Tribunal in the case of small Industries Development Bank of India vs. Commissioner of Service Tax, Ahmedabad - [2014 (12) TMI 668 - CESTAT .....

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..... ong with interest and penalties imposed. 2. Heard both sides and perused the records. 3. On perusal of the records we find that the adjudicating authority has come to a conclusion that the amounts received by the appellant in respect of foreclosure charges, surrender charges and policy reinstatement charges will fall under the services rendered under Section 65(105) (zzzzf) of the Finance Ac .....

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