TMI Blog2023 (6) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice of insurance but all the services if it is provided in relation to general insurance business provided under National Agricultural Insurance Scheme or the pilot scheme on Seed Crop Insurance or the Farm Income Insurance scheme - In the present case, the appellant have admittedly provided service for collection of premium in relation to the general insurance business provided under the aforesaid government scheme. Therefore, the appellant are clearly eligible for the exemption notification. On careful perusal of the Commissioner (Appeals) order, though he has recorded the claim of notification by the appellant but except for the general findings, no specific finding on the admissibility of notification 3/2000-ST was given. However, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce which is not Insurance Service accordingly it is taxable. It is her submission that as per Notification No. 3/2000 all the services which are provided in relation to general insurance business under the National Agricultural Insurance Scheme (NAIS for short) or the pilot scheme for the farm are exempted. In the present case there is no dispute that the appellant have received commission from clients on insurance premium and other activities which is in relation to the aforesaid insurance scheme. Therefore, it is clearly exempted under the notification, hence not taxable. She further submits that in the appellant s own case, the Additional Commissioner dropped the proceedings of show cause notice in identical issue. 3. On the other hand S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic service of insurance but all the services if it is provided in relation to general insurance business provided under National Agricultural Insurance Scheme or the pilot scheme on Seed Crop Insurance or the Farm Income Insurance scheme. In the present case, the appellant have admittedly provided service for collection of premium in relation to the general insurance business provided under the aforesaid government scheme. Therefore, the appellant are clearly eligible for the exemption notification. 5. On careful perusal of the Commissioner (Appeals) order, though he has recorded the claim of notification by the appellant but except for the general findings, no specific finding on the admissibility of notification 3/2000-ST was given. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
