https://www.taxtmi.com/caselaws?id=335519 Printing services were examined for classification under Business Auxiliary Service, but the text states they were neither incidental nor auxiliary to promotion, marketing, sale, or customer care and were more appropriately akin to Business Support Service, which was taxable only from 1-5-2006; the service was therefore treated as outside the levy for the relevant period. The text also states that service tax credit on employee insurance premiums was admissible because the insurance had a nexus with business operations and output service provision, making it an eligible input service. It concludes that the printing demand, related penalty and interest were unsustainable and that the credit denial was reversed. en-us Mon, 17 Oct 2016 00:00:00 +0530 Tue, 29 Aug 2017 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335519 Printing services were examined for classification under Business Auxiliary Service, but the text states they were neither incidental nor auxiliary to promotion, marketing, sale, or customer care and were more appropriately akin to Business Support Service, which was taxable only from 1-5-2006; the service was therefore treated as outside the levy for the relevant period. The text also states that service tax credit on employee insurance premiums was admissible because the insurance had a nexus with business operations and output service provision, making it an eligible input service. It concludes that the printing demand, related penalty and interest were unsustainable and that the credit denial was reversed. Case-Laws Service Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335519