https://www.taxtmi.com/caselaws?id=371174 The Tribunal held that the Field Care Plan Incentive Deposit (FCP deposit) collected by the appellant was not subject to service tax under the category of 'business promotion service.' The Tribunal found that the appellant provided employment to sales officers for selling insurance policies, rather than promoting their individual businesses. Consequently, the Tribunal set aside the revenue's claim for service tax on the FCP deposit, ruling in favor of the appellant. en-us Fri, 10 Aug 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371174 The Tribunal held that the Field Care Plan Incentive Deposit (FCP deposit) collected by the appellant was not subject to service tax under the category of 'business promotion service.' The Tribunal found that the appellant provided employment to sales officers for selling insurance policies, rather than promoting their individual businesses. Consequently, the Tribunal set aside the revenue's claim for service tax on the FCP deposit, ruling in favor of the appellant. Case-Laws Service Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371174