2008 (7) TMI 144

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..... in view of various circulars of CBEC, held that out-of-pocket expenses of the agents, which are reimbursed on actual basis by the Corporation, are not to be included in the taxable value of “Insurance Auxiliary Service” – hence stay is granted - S/197-203/2007 - 552-558/2008 - Dated:- 2-7-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri T. Ravikumar, Advocate, for .....

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..... ations are allowed. 2. The second set of applications is for waiver of pre-deposit and stay of recovery in respect of service tax amounts demanded from the appellants for the total period Aug '02 to Sept'05 under the category of "Insurance Auxiliary Service". These are demands of differential tax, which are on the reimbursements made by the appellants to their agents on actual basis towards of .....

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