2016 (8) TMI 723

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....ugan, AC (AR), for the Respondent. ORDER Learned counsel submits that the insurance premium having been paid for the health insurance of the employees of the factory, the service tax paid to avail such service is to be allowed to the appellant. Similarly, Pest Control Service availed was to protect the property of the company, for which, the service tax paid to avail such service also makes ....

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.... service is claimed, the exclusion of such service in certain events has been incorporated into the law with effect from 1-4-2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession. But that had not taken away welfare of workers under the Factories Act, from its fold if insurance service is availed to overcome difficulties under Wo....