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of <h1>Proprietary firm must deposit additional amount for waiver of service tax & penalties within 8 weeks</h1> The Appellate Tribunal CESTAT NEW DELHI upheld the decision requiring a proprietary firm providing business auxiliary service to deposit an additional ... Applicant is a proprietary concern providing business auxiliary service (BAS) – service tax is applicable for providing BAS even if it is provided by proprietary concern, not by commercial concern - there is no substance in contention of applicant is that the applicants are not a commercial concern - applicant challenge the levy before HC – so applicant also submitted that revenue is aware that applicants were providing BAS so demand is time bar – hence stay is granted partly The Appellate Tribunal CESTAT NEW DELHI heard a case where an applicant, a proprietary firm providing business auxiliary service, had deposited a partial amount of the total demand. The Tribunal found no merit in the applicant's contention that they were not a commercial concern. The Tribunal directed the applicant to deposit an additional amount within eight weeks for waiver of service tax and penalties. Compliance was reported on 14th March, 2008.
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