https://www.taxtmi.com/caselaws?id=268168 The Tribunal ruled in favor of M/s. Family Health Plan Ltd., finding that the services provided did not qualify as taxable under Insurance Auxiliary Service or Business Auxiliary Service. The demand for service tax was set aside, as the services to hospitals were not taxable under Insurance Auxiliary Service pre-May 2006, and the services provided did not meet the criteria for taxable services under BAS. Penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were deemed inapplicable, leading to the Tribunal allowing the appeal and rejecting the Revenue's appeal. en-us Mon, 25 May 2015 00:00:00 +0530 Thu, 14 Jan 2016 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268168 The Tribunal ruled in favor of M/s. Family Health Plan Ltd., finding that the services provided did not qualify as taxable under Insurance Auxiliary Service or Business Auxiliary Service. The demand for service tax was set aside, as the services to hospitals were not taxable under Insurance Auxiliary Service pre-May 2006, and the services provided did not meet the criteria for taxable services under BAS. Penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were deemed inapplicable, leading to the Tribunal allowing the appeal and rejecting the Revenue's appeal. Case-Laws Service Tax Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268168