ST/ECJ : A person performing back office activities for insurance companies viz., handling applications, issuing policies, etc. cannot be regarded as an insurance agent and is not covered by reverse charge under rule 2(1)(d)(i)(A) of Service Tax Rules, 1994

ST/ECJ : A person performing back office activities for insurance companies viz., handling applications, issuing policies, etc. cannot be regarded as an insurance agent and is not covered by reverse charge under rule 2(1)(d)(i)(A) of Service Tax Rules, 1994

[2013] 33 taxmann.com 134 (ECJ)

EUROPEAN COURT OF JUSTICE

Staatssecretaris van Financiën

v.

Arthur Andersen & Co. Accountants c.s.