Adjudicating Authority Overlooked Board Instructions on Service Tax for Insurance Services, Needs Clarification on New Levy Application.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Applicability of service tax - Insurance Service - Due weightage should be given to the clarifications given by the administrative department, when a new levy was imposed - The adjudicating authority had not examined the matter in proper perspective taking into account the instructions issued by the Board from time to time - AT....