2022 (5) TMI 1644

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..... ed by the Revenue observing that there is no scope for deviating from the ratio in the case of THE COMMISSIONER OF CENTRAL EXCISE SERVICE TAX CUSTOMS, BANGALORE (ADJUDICATION) , THE COMMISSIONER OF SERVICE TAX VERSUS M/S. PNB METLIFE INDIA INSURANCE CO. LTD. [ 2015 (5) TMI 68 - KARNATAKA HIGH COURT] where it was held that ' In the present case, if the entire Service Tax which is collected by t .....

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..... case has already been considered and decided by co-ordinate Bench of this Court vide order dated 19.01.2022 in D.B. Central/Excise Appeal No.4/2021 (Commissioner of Central Goods and Service Tax Versus Shriram General Insurance Company Limited). In the aforesaid case, this Court has dismissed the appeal filed by the Revenue observing that there is no scope for deviating from the ratio in the case .....

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