AAR: Recovery of 50% of Parental Insurance Premium from employees, not ‘supply of service’

Maharashtra AAR holds that recovery of 50% of Parental Health Insurance Premium by the applicant from its employees does not amount to 'supply' of service; Observes that the principal business of the applicant is manufacturing of paints & coatings, and that the applicant entered into a contract with Insurance Company w.r.t coverage of parental health of its employees' parents; Further notes that entire amount of premium was initially borne by the applicant against which r...