https://www.taxtmi.com/caselaws?id=756181 Insurance auxiliary service applies only where the service is rendered by a duly licensed insurance agent or equivalent intermediary; mere provision of office space and allied facilities in bank branches was treated as business support infrastructure, so reverse-charge service tax was not sustainable. CENVAT credit on group health insurance premium for employees was admissible under binding precedent, so denial of credit failed. Alleged short accounting of insurance premium income was not established on the audited records, so no demand survived on that head. en-us Mon, 22 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756181 Insurance auxiliary service applies only where the service is rendered by a duly licensed insurance agent or equivalent intermediary; mere provision of office space and allied facilities in bank branches was treated as business support infrastructure, so reverse-charge service tax was not sustainable. CENVAT credit on group health insurance premium for employees was admissible under binding precedent, so denial of credit failed. Alleged short accounting of insurance premium income was not established on the audited records, so no demand survived on that head. Case-Laws Service Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756181