2021 (9) TMI 442

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ance services pertaining to motor insurance, health insurance, property insurance, engineering insurance, liability insurance etc. They entered into agreement with automobile manufacturers such as Toyota Kirloskar Motor Company Ltd. by which the automobile manufacturer would issue insurance policies offered by the appellant at the time of sale of automobiles to customers through their established network of car dealers. The car dealers would collect premium from the customers and issue the appellant's insurance policies to the customers of appellant by accessing the portals of the insurance brokers. The automobile dealers are usually referred to as persons who have direct contact with the buyers of motor cars. The appellant executed a 'refe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is submitted by him that the issue stands covered by the decision of the Tribunal in the appellant's own case for earlier period. 4. The ld. AR Ms. Sridevi Taritla appeared for the department. 5. It is brought to our notice that the issue in this appeal has been analyzed and decided in the appellant's own case for the previous period vide decision reported in 2021 (3) TMI 24 - CESTAT Chennai. The Tribunal had followed the decision of the Hon'ble jurisdictional High Court in Modular Auto Ltd. Vs. CCE, Chennai - 2018 (8) TMI 1691 Madras High Court. The relevant paragraph of the decision of the Tribunal reads as under:- "6.1 The allegation of the Department is that no services have been provided by the dealers to the appel....