https://www.taxtmi.com/caselaws?id=222074 Life insurance coverage provided by a State Insurance Department to State Government employees under Rule 22A of Part I KSR was treated as a statutory obligation under Article 309 and not a commercial service; no service tax was leviable on that activity. Insurance of Government properties was treated as self-coverage, but insurance undertaken for institutions, including Government companies and other commercial entities, was regarded as a separate contractual activity falling within taxable service under the Finance Act, 1994 unless exemption was granted under Section 93. Pending consideration of the exemption request, coercive recovery was to remain in abeyance. en-us Mon, 21 May 2012 00:00:00 +0530 Wed, 13 Aug 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222074 Life insurance coverage provided by a State Insurance Department to State Government employees under Rule 22A of Part I KSR was treated as a statutory obligation under Article 309 and not a commercial service; no service tax was leviable on that activity. Insurance of Government properties was treated as self-coverage, but insurance undertaken for institutions, including Government companies and other commercial entities, was regarded as a separate contractual activity falling within taxable service under the Finance Act, 1994 unless exemption was granted under Section 93. Pending consideration of the exemption request, coercive recovery was to remain in abeyance. Case-Laws Service Tax Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222074