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Hdfc Life Standard Life Insurance Co Ltd vs Commissioner Of Service Tax Mumbai-I on 6 January, 2022 cites

K.P. Varghese vs The Income Tax Officer,Ernakulam, And ... on 4 September, 1981

5.3 The various contentions raised by the appellant have not been examined in detail by the adjudicating authority, who has simply made a sweeping observation that the agency processing fees, lapse charges, backdating alteration charges and policy reinstatement charges were recovered in relation to the life insurance service provided by the noticee and these charges are linked to the risk cover of the policy. This sweeping observation of the adjudicating authority is without examining the matter in detail and without taking into account the IRDA guidelines on the subject and hence cannot be sustained. It is a well settled position that due weightage should be given to the clarifications given by the administrative department, when a new levy was imposed as observed by the Hon'ble Apex Court in the case of 9 ST/88448/2014 K.P. Verghese Vs. Income Tax Officer - 1982 SCR 629 (2002- TIOL-128-SC-IT) and Commissioner of Central Excise, Guntur Vs. Andhra Sugar - 1988 (38) ELT 564 (SC) = (2002-TIOL-513- SC-CX).
Supreme Court of India Cites 26 - Cited by 3460 - P N Bhagwati - Full Document
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