TaxTMI 
TaxTMI 
2021 (6) TMI 624
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....pellant Shri Arul C. Durairaj, Authorized Representative for the Respondent ORDER The above appeal has been filed by the appellant against the order passed by Commissioner (Appeals) who rejected the refund in respect of service tax paid on Hotel Accommodation Services, Out-of-Pocket Expenses and General Insurance Services. 2. The learned consultant Shri N.V.S. Ramani appeared for the a....
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....insurance policies to argue that the company has borne the cost of premium paid on insurance services. The various insurance services, which are in dispute in the present case are Group Term Life Policy, Group Gratuity Policy and Superannuation Policy. The Group Term Life Policy is to indemnify the risk of any work hazard or illness expenses of employees during the course of employment. The Gratui....
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....o sufficient documents showing the details of these expenses or the type of services that have been availed by the appellants. I am of the view that the appellant is not eligible for the refund of service tax paid on out-of-Pocket Expenses as they do not related to any particular service. 6. The next issue is with regard to the service tax paid on General Insurance Services. The learned consult....