https://www.taxtmi.com/caselaws?id=184771 Life insurance and group insurance provided by the State Insurance Department under Rules 22A and 22B of Part I Kerala Service Rules were treated as statutory functions performed under a mandatory legal mandate, not as services rendered to individual recipients for consideration. On that basis, the activity was held to fall outside the scope of taxable service under the Finance Act, 1994. The analysis also noted that the Board circular distinguished sovereign or public authority functions performed under statutory obligation from non-statutory services supplied for consideration, with only the latter attracting service tax. en-us Tue, 09 Jun 2015 00:00:00 +0530 Tue, 04 Oct 2016 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184771 Life insurance and group insurance provided by the State Insurance Department under Rules 22A and 22B of Part I Kerala Service Rules were treated as statutory functions performed under a mandatory legal mandate, not as services rendered to individual recipients for consideration. On that basis, the activity was held to fall outside the scope of taxable service under the Finance Act, 1994. The analysis also noted that the Board circular distinguished sovereign or public authority functions performed under statutory obligation from non-statutory services supplied for consideration, with only the latter attracting service tax. Case-Laws Service Tax Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184771