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UNION OF INDIA Versus KERALA STATE INSURANCE DEPARTMENT

2015 (6) TMI 1057 - KERALA HIGH COURT

Levy of service tax on life insurance coverage to the employees of the State Government - By the judgment under appeal, learned single Judge held that the life insurance provided pursuant to Rules 22A and 22B of Part I KSR is not exigible for service tax. It is this judgment which is under challenge before us. - Held that:- Reading of the CBEC circular shows that it has been clarified by the CBDT that activities performed by sovereign/ public authorities under the provisions of law are in the na .....

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l insurance and group insurance in pursuance of the statutory mandate as contained in Rules 22A and 22B of Part I KSR. In other words, the insurance provided is a mandatory statutory function discharged by a State Government Department. Such an activity is not a taxable service for the purpose of service tax in the light of the circular issued by the Central Board of Customs and Excise referred to above. This, therefore, means that the view taken by the learned single Judge does not merit interf .....

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ing life insurance coverage to the employees of the State Government in pursuance of Rules 22A and 22B of Part I KSR and also for providing general insurance coverage for the assets of the government/Governmental institutions was liable to pay service tax treating such insurance as taxable service as defined in the Finance Act, 1994. By the judgment under appeal, learned single Judge held that the life insurance provided pursuant to Rules 22A and 22B of Part I KSR is not exigible for service tax .....

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person who enters Government service on or after 19th August, 1976 and has not crossed the age of 50 years shall, within a period of one year from the date of such entry in service, subscribe to a policy in the official branch of the State Life Insurance at such rate as may be determined by the Government from time to time and shall continue to subscribe till he ceases to be in Government service. The period of one year has not been reduced to one month by G.O(P). 229/12/Fin dated 19.4.2012. Rul .....

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functions are performed in terms of specific responsibility assigned to them under the law in force. For examples, the Regional Reference Standards Laboratories (RRSL) undertake verification, approval and calibration of weighing and measuring instruments; the Regional Transport Officer (RTO) issues fitness certificate to the vehicles; the Directorate of Boilers inspects and issues certificate for boilers; or Explosive Department inspects and issues certificate for petroleum storage tank, LPG/CNG .....

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vision of law are in the nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them for preforming such activities is in the nature of compulsory levy as per the provisions of the relevant statute, and it is deposited into the Government treasury. Such activity is purely in public interest and it is undertaken as mandatory and statutory function. These are not in the nature of service to any particular individual for any consideration. Therefore, .....

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