Rejection of refund claim - amount paid under protest - tax has ...

July 21, 2023

Case Laws Service Tax AT

Rejection of refund claim - amount paid under protest - tax has been included in the gross amount collected as insurance premium or not - The computation of premium is a complicated exercise involving several aspects and factors as well estimation of probability; it is, therefore, not possible to conclusively conclude that inclusion of tax liability would have altered the premium payable for the service. A normal commercial transaction cannot be equated with insurance service and the extent to which the premium represents consideration for insurance cover. - AT

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Rejection of refund claim - amount paid under protest - tax has ...

July 21, 2023

Case Laws Service Tax AT

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