https://www.taxtmi.com/caselaws?id=463104 The SC addressed whether appellants could shift their service tax liability to insurance agents and the applicability of Section 73A(2) of the Finance Act, 1994, regarding non-deposit of recovered service tax from 2006-07 to June 2012. The CESTAT's reliance on Rule 3(a) of the Service Tax Rules was found misplaced, as the taxable value was ascertainable. The SC directed issuance of notice and tagged the matter with related Civil Appeals Nos. 279-280 of 2020 for further consideration. en-us Thu, 20 Oct 2022 00:00:00 +0530 Wed, 06 Aug 2025 22:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463104 The SC addressed whether appellants could shift their service tax liability to insurance agents and the applicability of Section 73A(2) of the Finance Act, 1994, regarding non-deposit of recovered service tax from 2006-07 to June 2012. The CESTAT's reliance on Rule 3(a) of the Service Tax Rules was found misplaced, as the taxable value was ascertainable. The SC directed issuance of notice and tagged the matter with related Civil Appeals Nos. 279-280 of 2020 for further consideration. Case-Laws Service Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463104