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        <h1>CESTAT exempts pre-deposit in life insurance service tax case, citing CBEC clarification.</h1> <h3>LIFE INSURANCE CORPORATION OF INDIA LTD. Versus COMMISSIONER OF C. EX., JAIPUR</h3> LIFE INSURANCE CORPORATION OF INDIA LTD. Versus COMMISSIONER OF C. EX., JAIPUR - 2008 (11) S.T.R. 59 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in a service tax case related to life insurance services. The appellants were not required to pre-deposit the service tax and penalties due to clarification from the CBEC regarding allowable reimbursements to agents. The pre-deposit of duties and penalties was completely waived until the appeals were disposed of.

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