TMI Blog2022 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... I, VI (VICE-VERSA) [ 2019 (6) TMI 104 - CESTAT MUMBAI] where it was held that The service tax initially paid by the Appellants and later collected from the insurance agents by adjusting the commission paid, cannot be directed to be deposited under Section 73A(2) of Finance Act, 1994. Appeal dismissed - decided against Revenue. - Service Tax Appeal No. 86738 of 2018 - A/87398/2021 - Dated:- 23-12-2021 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Anand Kumar, Additional Commissioner, Authorised Representative, for the Appellant Shri S.S. Gupta, Chartered Accountant, for the Respondent ORDER This appeal has been filed by the revenue against the order in original No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 1, were issued to the respondent, demanding the amounts as indicated in terms of Section 73A(2) of the Finance Act, 1994 and also for recovery of interest and proposing penalties on the respondents. 2.5 These Show Cause Notices were adjudicated as per the impugned order referred in para 1, above. 2.6 Aggrieved by the impugned order revenue has filed these appeals, stating the following grounds- the crux of the issue in this case is the recovery/deduction of the amount paid as Service Tax from the Insurance Agent, which was already deducted from the commission paid to these Insurance Agents. Since, this amounted to double benefit, the amount of is required to be deposited with the Central Government as per the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in these appeals for determination are:- (i) Whether service tax paid by the Appellant in accordance with Rule 2(1)(d)(iii) of Service Tax Rules, 1994 as recipient of 'Insurance Auxiliary service' and then recovered from the service providers i.e. 'insurance agents' is required to be deposited as per Section 73A(2) of Finance Act, 1994; (ii) The expenses incurred in pre-recruitment training and post licence training of the Insurance Agents be includible in the value of commission paid to the agents. 55. We summarise the findings as below:- i) The service tax initially paid by the Appellants and later collected from the insurance agents by adjusting the commission paid, cannot be directed to be deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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