Service tax on reinsurance brokerage left undecided as Tribunal sought proper Revenue representation.

Service tax liability on brokerage received from foreign reinsurers for reinsurance brokerage services remained undecided, as the Tribunal did not render any final adjudication on taxability at this stage. The Revenue's case was also found to require proper representation before the Tribunal, and the matter was directed to be posted for mention after engagement of special counsel for the Revenue. The document therefore records only a procedural direction, with the substantive tax issue left open.

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Issues: Whether the appellants were liable to service tax on brokerage received from foreign reinsurers for reinsurance brokerage services, and whether the Revenue's case required further proper representation before the Tribunal.

Outcome: No final adjudication on the taxability issue was rendered at this stage; the matter was directed to be posted for mention after engagement of special counsel for the Revenue.

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