9911796707
TMI Blog2021 (6) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... sue has been allowed in favour of the appellants in their own case for the subsequent period - Refund allowed. Out-of-Pocket Expenses - HELD THAT:- There are no sufficient documents showing the details of these expenses or the type of services that have been availed by the appellants - the appellant is not eligible for the refund of service tax paid on out-of-Pocket Expenses as they do not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccommodation Services, Out-of-Pocket Expenses and General Insurance Services. 2. The learned consultant Shri N.V.S. Ramani appeared for the appellant. He submitted that appellant is an SEZ Unit and had applied for refund of service tax under Notification No.12/2013, dated 01.07.2013. The Commissioner (Appeals) has rejected refund of service tax paid on Hotel Accommodation Services, Out-of-Pocke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Group Term Life Policy is to indemnify the risk of any work hazard or illness expenses of employees during the course of employment. The Gratuity Policy and Superannuation Policy indemnify the benefit that has to be paid to the employees while they are relieved or in case of death of the employees. The premiums for all these policies are borne by the company. He prayed that the refund may be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated to any particular service. 6. The next issue is with regard to the service tax paid on General Insurance Services. The learned consultant has produced documents to show that the premium has been borne by the appellant-Company and also to show that these are policies to meet the risk of payment of various legal benefits to employees. This said issue is covered by decision in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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