https://www.taxtmi.com/caselaws?id=766679 Incentives received from insurance companies in connection with vehicle sales were examined for service tax liability as insurance auxiliary service. The Tribunal noted that the appellant was not established as an actuary under the Insurance Act, the Actuaries Act, or the relevant IRDA regulations, and that classification as an insurance intermediary could not be sustained when it went beyond the scope of the show cause notices. It also relied on earlier final orders in the appellant's own case and the principle of judicial discipline. On that basis, the service tax demand and penalties were held unsustainable, with consequential relief as per law. en-us Fri, 28 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 14:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766679 Incentives received from insurance companies in connection with vehicle sales were examined for service tax liability as insurance auxiliary service. The Tribunal noted that the appellant was not established as an actuary under the Insurance Act, the Actuaries Act, or the relevant IRDA regulations, and that classification as an insurance intermediary could not be sustained when it went beyond the scope of the show cause notices. It also relied on earlier final orders in the appellant's own case and the principle of judicial discipline. On that basis, the service tax demand and penalties were held unsustainable, with consequential relief as per law. Case-Laws Service Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766679