https://www.taxtmi.com/caselaws?id=247788 The case addressed the eligibility for credit of service tax paid on a Group Health Insurance Policy for employees and their family members. The court ruled against granting the credit for insurance costs related to family members, stating that the service tax on insurance for family members is not related to the business of the assessee. Regarding the invocation of the extended period for penalty assessment, the court limited the demand to the normal period since the penalty under a specific section was waived. The matter was remanded for re-quantification of the demand based on identified costs and taxes, with a directive for the appellant to provide necessary information within a specified timeframe. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 24 Feb 2017 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247788 The case addressed the eligibility for credit of service tax paid on a Group Health Insurance Policy for employees and their family members. The court ruled against granting the credit for insurance costs related to family members, stating that the service tax on insurance for family members is not related to the business of the assessee. Regarding the invocation of the extended period for penalty assessment, the court limited the demand to the normal period since the penalty under a specific section was waived. The matter was remanded for re-quantification of the demand based on identified costs and taxes, with a directive for the appellant to provide necessary information within a specified timeframe. Case-Laws Central Excise Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247788