https://www.taxtmi.com/caselaws?id=334220 The HC held that service tax liability under the scheme could not be confirmed without first determining the true legal character of the arrangement, including whether it was an insurance transaction or a welfare scheme. The adjudicating authority had proceeded without independently examining the government scheme, the insurer or administrator arrangement, the service recipient, or the scheme documents and related orders. Because that factual and legal inquiry was essential to decide whether the activity fell within the taxable entry, the demand and findings were unsustainable. The impugned order was set aside and the matter was remanded for fresh adjudication after a complete examination of the scheme and an effective opportunity of hearing. en-us Fri, 21 Oct 2016 00:00:00 +0530 Mon, 10 Apr 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334220 The HC held that service tax liability under the scheme could not be confirmed without first determining the true legal character of the arrangement, including whether it was an insurance transaction or a welfare scheme. The adjudicating authority had proceeded without independently examining the government scheme, the insurer or administrator arrangement, the service recipient, or the scheme documents and related orders. Because that factual and legal inquiry was essential to decide whether the activity fell within the taxable entry, the demand and findings were unsustainable. The impugned order was set aside and the matter was remanded for fresh adjudication after a complete examination of the scheme and an effective opportunity of hearing. Case-Laws Service Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334220