https://www.taxtmi.com/caselaws?id=373337 Compulsory life insurance activity undertaken by a State department as part of its statutory and sovereign functions was held not to be a taxable service, because it was a mandatory public duty rather than a commercial service rendered to any individual for consideration. The Board circular on sovereign or statutory functions supported the conclusion that no service tax was leviable on such activity. The related demand on general insurance was also unsupported by any material finding, so the demand and penalties could not survive and the impugned order was set aside. en-us Fri, 14 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 06:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373337 Compulsory life insurance activity undertaken by a State department as part of its statutory and sovereign functions was held not to be a taxable service, because it was a mandatory public duty rather than a commercial service rendered to any individual for consideration. The Board circular on sovereign or statutory functions supported the conclusion that no service tax was leviable on such activity. The related demand on general insurance was also unsupported by any material finding, so the demand and penalties could not survive and the impugned order was set aside. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373337