9911796707
TMI Blog2007 (7) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act - appellants ought to have obtained clarification from the Central Govt. or they should have approached the Central Govt. for granting exemption – appellant have not done the same so duty is payable as Insurance Business - plea raised by the appellants on time bar is also rejected - ST/1 OF 2003 - 878 OF 2007 - Dated:- 31-7-2007 - DR. S. L. PEERAN, JUDICIAL MEMBER AND T. K. JA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter. He submits that the said exemption pertains to only Insurance Service and does not pertain to the Motor Vehicles Insurance with regard to coverage to the Government vehicle. Under the said provisions, Karnataka General Insurance Department has been granted permission to insure the Government vehicles and exemption has been granted under Motor Vehicles Act. There is no exemption granted on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 3. We find that the matter has been adjourned for 18 times. On each occasion, the appellant was represented by their representative Shri H.M. Manjunatha or one of the Government Advocates for the appellants. The matter was adjourned with observation that it should be heard finally. Despite several opportunities given to the appellants, they have not availed the same. However, they filed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate. We have considered the written submission. They have not produced any specific Circular or Notification issued by the Central Government granting them exemption from the service tax. The reference made by the appellants for exemption under section 36 of the General Insurance Business (Nationalization) Act is not applicable for levy of service tax under the Finance Act, 1994. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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