https://www.taxtmi.com/caselaws?id=797521 Service tax under reverse charge was not payable on overseas insurance or comprehensive cover for imported goods where the insurance cost formed part of the customs transaction or assessable value. Although Section 66B and the Place of Provision of Services Rules, 2012 could otherwise treat the recipient's location as the place of provision, a separate levy on the same insurance component was unsustainable when that cost was already included in the imported goods' value and no other taxable service was involved. The reverse-charge demand was therefore unsustainable. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797521 Service tax under reverse charge was not payable on overseas insurance or comprehensive cover for imported goods where the insurance cost formed part of the customs transaction or assessable value. Although Section 66B and the Place of Provision of Services Rules, 2012 could otherwise treat the recipient's location as the place of provision, a separate levy on the same insurance component was unsustainable when that cost was already included in the imported goods' value and no other taxable service was involved. The reverse-charge demand was therefore unsustainable. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797521