2018 (2) TMI 2051

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..... INDUSTRIAL GUARDS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL GOODS SERVICE TAX, NOIDA [ 2020 (2) TMI 607 - CESTAT ALLAHABAD ] in as much as the Insurance Premium paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act, 1948. Appeal allowed - decided in favor of appellant.
Dr D.M. Misra, Member (Judicial) For Appellant(s) : Shri D Pari .....

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..... nue reiterated the finding of the Ld Commissioner (Appeals). 5. I find that the issue is covered by decision of this Tribunal in the aforesaid two cases in as much as the 'Insurance Premium' paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act, 1948. 6. In the result, the impugned order is set aside and the appeal is allowed. (Dict .....

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