{"id":30569,"date":"2007-12-13T00:00:00","date_gmt":"2007-12-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/suprasesh-general-insurance-vs-commissioner-of-service-tax-on-13-december-2007"},"modified":"2016-08-06T18:54:30","modified_gmt":"2016-08-06T13:24:30","slug":"suprasesh-general-insurance-vs-commissioner-of-service-tax-on-13-december-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/suprasesh-general-insurance-vs-commissioner-of-service-tax-on-13-december-2007","title":{"rendered":"Suprasesh General Insurance &#8230; vs Commissioner Of Service Tax on 13 December, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Suprasesh General Insurance &#8230; vs Commissioner Of Service Tax on 13 December, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 10 S T R 480<\/div>\n<div class=\"doc_bench\">Bench: P Chacko, K T P.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.G. Chacko, Member (J)<\/p>\n<p>1. The substantive issue involved in this case is whether the appellants are liable to pay the service tax demanded by the Commissioner, for the period July 2001 to March 2006, as a reinsurance broker [within the meaning of &#8220;intermediary or insurance intermediary&#8221; defined under Section 2(1)(f) of the Insurance Regulatory and Development Authority Act, 1999 read with Section 65(56) of the Finance Act, 1994] in respect of the brokerage received by them from reinsurers abroad as consideration for the service rendered by them as part of the reinsurance transaction between such reinsurers and Indian insurance companies, wherein the subject matter is the same as that of primary insurance transactions between the Indian insurance companies and the insured in India. For instance, the subject-matter of one of such transactions is a part of space research project of the Govt. of India in the Department of Atomic Energy. The demand on the appellants amounts to over Rs. 1.40 crores.\n<\/p>\n<p>2. We heard learned Senior Advocate Shri C. Natarajan representing the assessee yesterday (12-12-2007). Today, it was the turn of learned SDR Dr. Nitish Birdi and we have heard him for some time. He has, at the outset, referred to Section 2(1)(f) of the IRDA Act as also to Regulation 2(1)(m) and Regulation 4 of the Insurance Brokers Regulations 2002. With reference to the functions of a reinsurance broker as enumerated under Regulation 4 ibid, we put specific queries to the SDR but, unfortunately, the answers to some of these queries are inconsistent with the Revenue&#8217;s case brought out in the impugned order.\n<\/p>\n<p>3. Without making further comments on this aspect, we observe that we are at at juncture where we must require the Revenue to be represented by a special counsel. Accordingly, the Joint Chief Departmental Representative is directed to ensure that a special counsel\/consultant, who can properly present the Revenue&#8217;s case before the Bench, is engaged in this case in the interest of the Revenue. We trust, this will be done with utmost expedition, at any rate within one month&#8217;s time. The matter is posted for mention by Jt. CDR, to 30th January 2008.\n<\/p>\n<p>(Dictated and pronounced in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Suprasesh General Insurance &#8230; vs Commissioner Of Service Tax on 13 December, 2007 Equivalent citations: 2008 10 S T R 480 Bench: P Chacko, K T P. ORDER P.G. Chacko, Member (J) 1. The substantive issue involved in this case is whether the appellants are liable to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-30569","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Suprasesh General Insurance ... vs Commissioner Of Service Tax on 13 December, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/suprasesh-general-insurance-vs-commissioner-of-service-tax-on-13-december-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Suprasesh General Insurance ... vs Commissioner Of Service Tax on 13 December, 2007 - Free Judgements of Supreme Court &amp; 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