𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝘆 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax is applicable on services supplied after Information Technology Software Service was brought under the tax net w.e.f. 16 May 2008. Appeal dismissed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. United India Insurance Co. Ltd. 𝗜𝘀𝘀𝘂𝗲: Appellant liable for service tax on 'Core Insurance Solution' supplied post-tax applicability; refund claim rejected, penalty upheld.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the service became taxable after 16 May 2008, when the right to use the software began in July 2008. It upheld the Original Authority’s findings of suppression and intent to evade tax, validating the extended time limit for the service tax demand.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. United India Insurance Co. Ltd. vs. Commissioner of GST & Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 February 2023 📜 This ruling reaffirms that liability for service tax arises when taxable services are supplied after their inclusion under the tax net.