2014 (1) TMI 662

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.... [Order]. - The appellant are manufacturers of cement. They employ contract workers supplied by labour contractors. However, in terms of the statutory provisions of the Workmen's Compensation Act, 1923, it is the appellant as manufacturer who are required to obtain Group Accident Insurance Policy for the workers. Accordingly, the appellant have obtained Group Accident Insurance Policy for the work....

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....ppellant pleads that in terms of the statutory provisions, the appellants are required to obtain group accident insurance policy even for the contract workers, that it is the appellant, who have paid the premium on this insurance policy along with service tax, that since taking insurance policy for the workers is the requirement of law, this service has to be treated as service availed in or in re....