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of <h1>Tribunal grants condonation of appeal delay and waiver of pre-deposit in tax dispute case</h1> <h3>LIFE INSURANCE CORPORATION OF INDIA Versus COMMISSIONER OF C. EX., MADURAI</h3> LIFE INSURANCE CORPORATION OF INDIA Versus COMMISSIONER OF C. EX., MADURAI - 2008 (12) S.T.R. 356 (Tri. - Chennai) Issues:1. Condonation of delay in filing appeals.2. Waiver of pre-deposit and stay of recovery for service tax amounts demanded.Condonation of Delay in Filing Appeals:The appellants sought condonation of a 44-day delay in filing their appeals after receiving impugned orders. The Regional Manager (F&A) of the appellants provided reasons for the delay, which were also explained by the counsel. The Tribunal, after hearing submissions from both sides, found sufficient cause for condonation of the delay and allowed the applications.Waiver of Pre-deposit and Stay of Recovery for Service Tax Amounts Demanded:The second set of applications pertained to waiver of pre-deposit and stay of recovery for service tax amounts demanded from the appellants for the period Aug '02 to Sept '05 under 'Insurance Auxiliary Service.' These demands were related to differential tax on reimbursements made by the appellants to their agents for office rent and employee salaries. The Tribunal examined relevant circulars from the Ministry of Finance and the CBEC, which clarified that reimbursements of out-of-pocket expenses to agents are not included in the taxable value of 'Insurance Auxiliary Service' for service tax payment purposes. Based on this clarification, the Tribunal granted waiver of pre-deposit and stay of recovery for the service tax amounts demanded by lower authorities.This judgment highlights the Tribunal's considerations regarding condonation of delay in filing appeals and the interpretation of tax liabilities concerning reimbursements to agents under 'Insurance Auxiliary Service.' The decision showcases the importance of legal interpretations and relevant circulars in determining tax liabilities and granting relief to appellants in tax matters.
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