https://www.taxtmi.com/caselaws?id=756312 Procurement and resale of group insurance for club members did not amount to insurance auxiliary service because the assessee was not shown to be a licensed insurance intermediary or agent and there was no evidence of commission from an insurer; the service tax demand on that count failed. Cenvat credit on insurance-related input services was admissible because the insurance policies had a direct nexus with the assessee's taxable club-related output service and the invoices supported the credit; the credit demand also failed. The extended period of limitation could not be invoked, as the assessee was registered, filing returns and maintaining records, and the department proved no suppression or intent to evade; the demand was therefore barred by limitation. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756312 Procurement and resale of group insurance for club members did not amount to insurance auxiliary service because the assessee was not shown to be a licensed insurance intermediary or agent and there was no evidence of commission from an insurer; the service tax demand on that count failed. Cenvat credit on insurance-related input services was admissible because the insurance policies had a direct nexus with the assessee's taxable club-related output service and the invoices supported the credit; the credit demand also failed. The extended period of limitation could not be invoked, as the assessee was registered, filing returns and maintaining records, and the department proved no suppression or intent to evade; the demand was therefore barred by limitation. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756312