2015 (12) TMI 77

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....mohan Rao, DC (AR), for the Respondent. ORDER During 13-9-2003 to 31-3-2004, the appellant was providing life insurance service and the said service was not taxable under provisions of Section 65(105) of the Finance Act, 1994. At the same time, Insurance Auxiliary Services provided by insurance agents in respect of Life Insurance Service was taxable under Section 65(105) of the Act. However,....

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....s an input service only and not an output service of the appellant and, therefore, the services mentioned above and received by them in connection with providing life insurance service could not have been taken and it could not have also been utilized for payment of their liability under Section 68(2). Based on such reasoning, a Show Cause Notice was issued and adjudicated. On adjudication, an amo....