2013 (2) TMI 24

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x liability on the commission paid by them to their licensed agent. As in the current case, that defence is enough for the respondent herein to state that the amount received by them from M/s. IFFCO-TOKIO General Insurance Company Ltd. has already been taxed by the government in the hands of the insurance company FAA was correct in allowing the appeal filed by the respondent. - ST/515/11 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... surance Company Ltd. to the respondent as a licensed agent. The first appellate authority has held that as per the provisions of Rule 2(1)(d)(ii) of the Service Tax Rules, 1994 the respondent need not discharge the service tax liability and discharging of the service tax liability is casted on the insurance company. The first appellate authority has relied upon the certificate given by M/s. IFFCO- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... neral Insurance Company Ltd. It is also undisputed that the demand of the service tax is raised on the commission received by them as a licensed agent from the said M/s. IFFCO-TOKIO General Insurance Company Ltd. I find that the defence put up by the respondent before the lower authorities is correct in as much as the provisions of Rule 2(1)(d)(ii) of the Service Tax Rules, 1994 clearly casts resp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X