2022 (1) TMI 969

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....presentative, for the Appellant Shri S.S. Gupta, Chartered Accountant, for the Respondent ORDER This appeal has been filed by the revenue against the order in original No 01-03/COMMR/(Dr. KNR)/CGST & CEX/2017 dated 18.12.2017 dropping the demands as indicated below: S No SCN Date Period Amount 1 25.11.2013 April 2006-September-2012 117,88,36,236 2 24.02.2015 October 2012-March-2014 ....

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....espondent are required to again pay the amount u/s. 73A(2) of Chapter V of the Finance Act, 1994. 2.4 Accordingly show cause notices as detailed in para 1, were issued to the respondent, demanding the amounts as indicated in terms of Section 73A(2) of the Finance Act, 1994 and also for recovery of interest and proposing penalties on the respondents. 2.5 These Show Cause Notices were adjudicated ....

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....he credit of the Central Government." * Reliance placed by the adjudicating authority on the decisions in case of Rashtriya Ispat Nigam Ltd. [2012 (26) S.T.R. 289 (S.C.)] and HDFC Standard Life Insurance Co. Ltd [2017(49) STR 301(Tri-Mum)] is misplaced and out of context. 3.1 We have heard Shri Anand Kumar, Additional Commissioner, Authorized Representative for the revenue and Shri S S Gupta, C....

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....s for determination are:- (i) 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) of Finance Act, 1994; (ii) The expenses incurred in pre-recruitment training a....