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HomeIndirect TaxesNo Service Tax On Payments Made To Protection And Indemnity Club For...

No Service Tax On Payments Made To Protection And Indemnity Club For Mutual Insurance Cover: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that payments made to a Protection and Indemnity (P&I) club for mutual insurance cover cannot be treated as taxable services under the reverse charge mechanism due to the doctrine of mutuality.  The Bench of Ajayan T.V. (Judicial Member) and M….

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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