https://www.taxtmi.com/caselaws?id=794954 Insurance-agent commission for procuring policies falls under the reverse charge mechanism, placing Service Tax liability on the insurance business recipient rather than the agent under Rule 2(1)(d)(i)(A) of the Service Tax Rules, 1994. Income Tax Returns and Form 26AS may trigger investigation but cannot, without independent corroboration, establish the nature, taxability or exigibility of receipts. Where no evidence proves taxable services at the agent's end, Service Tax registration and related penalty requirements do not arise. Accordingly, Service Tax demands, interest and penalties based solely on such tax-record figures are unsustainable. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794954 Insurance-agent commission for procuring policies falls under the reverse charge mechanism, placing Service Tax liability on the insurance business recipient rather than the agent under Rule 2(1)(d)(i)(A) of the Service Tax Rules, 1994. Income Tax Returns and Form 26AS may trigger investigation but cannot, without independent corroboration, establish the nature, taxability or exigibility of receipts. Where no evidence proves taxable services at the agent's end, Service Tax registration and related penalty requirements do not arise. Accordingly, Service Tax demands, interest and penalties based solely on such tax-record figures are unsustainable. Case-Laws Service Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794954