https://www.taxtmi.com/caselaws?id=360653 The Tribunal ruled in favor of the appellant, stating that Policy Administration Charges before 1st May, 2011, were not taxable due to the pre-amendment period. Additionally, no service tax liability existed on the nominal difference in administrative charges not actually collected. The demand for reversal of input credit under Rule 6(1) of CCR, 2004 was also dismissed as it did not pertain to exempted services. The appellant's appeal was allowed, and the Revenue's appeal was dismissed, granting consequential benefits to the appellant. The judgment clarifies service tax laws in the insurance sector, ensuring compliance with legal provisions. en-us Thu, 22 Feb 2018 00:00:00 +0530 Mon, 21 May 2018 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360653 The Tribunal ruled in favor of the appellant, stating that Policy Administration Charges before 1st May, 2011, were not taxable due to the pre-amendment period. Additionally, no service tax liability existed on the nominal difference in administrative charges not actually collected. The demand for reversal of input credit under Rule 6(1) of CCR, 2004 was also dismissed as it did not pertain to exempted services. The appellant's appeal was allowed, and the Revenue's appeal was dismissed, granting consequential benefits to the appellant. The judgment clarifies service tax laws in the insurance sector, ensuring compliance with legal provisions. Case-Laws Service Tax Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360653