https://www.taxtmi.com/caselaws?id=277948 The court set aside the service tax demand and penalties imposed on the Army Group Insurance Fund for life insurance services provided to armed forces members. The court noted the retrospective application of Section 105 of the Finance Act, 1994, exempting such services from service tax between 2004 and 2017. As a result, the impugned order was overturned, and the petition was disposed of accordingly. en-us Wed, 03 May 2017 00:00:00 +0530 Tue, 01 Jan 2019 06:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277948 The court set aside the service tax demand and penalties imposed on the Army Group Insurance Fund for life insurance services provided to armed forces members. The court noted the retrospective application of Section 105 of the Finance Act, 1994, exempting such services from service tax between 2004 and 2017. As a result, the impugned order was overturned, and the petition was disposed of accordingly. Case-Laws Service Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277948