2020 (2) TMI 607

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....ta, Advocate for Appellant Shri Anupam Kumar Tiwari, Authorized Representative for Respondent ORDER Per : Anil G. Shakkarwar After hearing both the sides duly represented by Shri Gaurav Gupta learned advocate appearing on behalf of the appellant and Shri Anupam Kumar Tiwari learned Superintendent appearing on behalf of the Revenue, I note that the appellants were in the business of providing '....

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....ounsel for the appellant have submitted that the said insurance policies were for covering the liability of the appellant for payment of compensation in case any mis-happening takes place with the employees when the employee is on duty. He has further submitted that the premium for the said policies were borne by the appellant and not borne by the individuals for whom the said policies were taken.....