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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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