2023 (6) TMI 1347

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.... (TECHNICAL) Ms. Amrin Alwani, Chartered Accountant for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent RAMESH NAIR : The brief facts of the case are that the appellant had received commission on the collection of premium of Crop Insurance Service from M/s. Agriculture Insurance Company of India Limited, Ahmedabad. The case of the department is that appel....

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....hich are provided in relation to general insurance business under the National Agricultural Insurance Scheme (NAIS for short) or the pilot scheme for the farm are exempted. In the present case there is no dispute that the appellant have received commission from clients on insurance premium and other activities which is in relation to the aforesaid insurance scheme. Therefore, it is clearly exempte....

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....otification No. 3/2000-ST dated 06.07.2000 is reproduced below:- "Service tax - Exemption to taxable services in relation to general insurance, business provided under the National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) or the Pilot Scheme on Seed Crop Insurance [Notification No. 3/2000-Service Tax, dated 6-7-2000] In exercise of the powers conferre....

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....present case, the appellant have admittedly provided service for collection of premium in relation to the general insurance business provided under the aforesaid government scheme. Therefore, the appellant are clearly eligible for the exemption notification. 5. On careful perusal of the Commissioner (Appeals) order, though he has recorded the claim of notification by the appellant but except fo....