2007 (7) TMI 192

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....HNICAL MEMBER ORDER [Dr. S.L. Peeran, Judicial Member.]- 1. 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 Insurance Business, i.e., Motor Vehicle Insurance as per exemption granted under section 36 of General Insurance Business (Nationalizati....

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.... and, therefore, the Department has got jurisdiction to levy the service tax. The learned DR submits that the appellants did not seek clarification from the Government nor pay the service tax in time. Therefore, they failed to register themselves under the Finance Act, 1944 for payment of service tax on the activity of Motor Insurance carried out by them as brought out under the category of 'G....

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....hich counter has also been filed by revenue. The contention in the written submission has been gone into great detail by us. Their contention is that they were carrying on General 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 ....