2007 (7) TMI 168

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..... - The appellant is challenging the Order-in-Appeal No. 647/2002 dated 24-10-2002 levying service tax with regard to the activity of Motor Insurance carried out by the appellants. The appellants have failed to register themselves under the Finance Act, 1994 for payment of service tax on the activity of Motor Insurance carried out by them as brought out under the category of "General Insurance Bus....

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....Revenue. The contention in the written submission has been gone into great detail by us. Their contention is that they were carrying on General Insurance Business, i.e., Motor Vehicle Insurance as per exemption granted under Section 36 of General Insurance Business (Nationalization) Act, 1972. They contended that they are not required to pay service tax. They also contended that the authority did ....

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.... seek clarification from the Government nor pay the service tax in time. Therefore the invocation of larger period is applicable in terms of Section 73 of Finance Act, 1994. He also submits that they did not declare details under Section 73 of the Finance Act and therefore invocation of larger period is applicable. 4. We have carefully considered the submissions made by the appellants in the wr....