https://www.taxtmi.com/caselaws?id=240482 Insurance premium paid for contract workers engaged in a factory was treated prima facie as an input service linked to manufacture for purposes of waiver of pre-deposit and stay. The order accepted, at least tentatively, that there was a statutory obligation to protect persons working in the factory and that the insurance was also incurred in the course of business. On that basis, the services used for such insurance were considered capable of qualifying as input services, and waiver of dues for admission of the appeal was granted with recovery stayed during the pendency of the appeal. en-us Wed, 19 Oct 2011 00:00:00 +0530 Thu, 05 Dec 2013 08:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240482 Insurance premium paid for contract workers engaged in a factory was treated prima facie as an input service linked to manufacture for purposes of waiver of pre-deposit and stay. The order accepted, at least tentatively, that there was a statutory obligation to protect persons working in the factory and that the insurance was also incurred in the course of business. On that basis, the services used for such insurance were considered capable of qualifying as input services, and waiver of dues for admission of the appeal was granted with recovery stayed during the pendency of the appeal. Case-Laws Service Tax Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240482