Appellant Not Obligated to Deposit Recovered Service Tax from Insurance Agents u/s 73A(2) of Service Tax Rules.

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....Whether service tax paid by the Appellant in accordance with Rule 2(1)(d)(iii) of Service Tax Rules, 1994 as recipient of ‘Insurance Auxiliary service’ and then recovered from the service providers i.e. ‘insurance agents’ is required to be deposited as per Section 73A(2) - Held No....