Goods and Service TaxArticle·11 August 2026
Insurance Agent gets Relief
By J the App
Executive Summary
The CESTAT, Kolkata, by its order dated 13 July 2026, allowed the appeal of a commission agent and set aside the entire service tax demand, interest and penalties. The Tribunal held that service tax on commission received from an insurance company was payable by the insurer under the reverse charge mechanism and that the Revenue had failed to establish taxability through independent evidence.
Background
The appellant, a proprietorship concern, acted as a commission agent for ICICI Lombard by facilitating insurance ...
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