https://www.taxtmi.com/caselaws?id=356492 A service tax demand against an automobile dealer for insurance-linked incentives was found unsustainable because the dealer did not satisfy the statutory qualifications of an actuary under the Insurance Act, 1938 and the Actuaries Act, 2006, and could not be taxed on that footing. The demand also failed because the lower authorities shifted the basis from the show cause notice to an unpleaded theory of Insurance Auxiliary Service through an alleged insurance intermediary role. On the recorded facts, the dealer only facilitated policy selection and premium remittance, which was insufficient to support the tax and penalty demand on the pleaded legal foundation. en-us Mon, 26 Feb 2018 00:00:00 +0530 Tue, 27 Aug 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356492 A service tax demand against an automobile dealer for insurance-linked incentives was found unsustainable because the dealer did not satisfy the statutory qualifications of an actuary under the Insurance Act, 1938 and the Actuaries Act, 2006, and could not be taxed on that footing. The demand also failed because the lower authorities shifted the basis from the show cause notice to an unpleaded theory of Insurance Auxiliary Service through an alleged insurance intermediary role. On the recorded facts, the dealer only facilitated policy selection and premium remittance, which was insufficient to support the tax and penalty demand on the pleaded legal foundation. Case-Laws Service Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356492