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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Whether service tax paid by the Appellant in accordance with ...


Appellant Not Obligated to Deposit Recovered Service Tax from Insurance Agents u/s 73A(2) of Service Tax Rules.

June 3, 2019

Case Laws     Service Tax     AT

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) - Held No

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