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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT waives pre-deposit for life insurance service providers in club expenditure case, consolidates appeal</h1> The Appellate Tribunal CESTAT NEW DELHI waived the pre-deposit of service tax, penalty, and interest in the case of life insurance service providers ... Life insurance services – valuation - payments which represent allowable reimbursement in the form of club expenditure - case of the revenue is that the amounts which were reimbursed to the agent as club expenditure are to be included in the assessable value – in similar issue, Tribunal waived pre-deposit of duties and penalties - In view of the earlier stay order which is on the same issue in the case of the applicant, pre-deposit of service tax of penalties are waived The Appellate Tribunal CESTAT NEW DELHI heard applications for waiver of pre-deposit of service tax, penalty, and interest related to club expenditure reimbursement in the case of life insurance service providers. The Tribunal waived pre-deposit based on a previous stay order on the same issue. The appeal was directed to be listed along with a related case.

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