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        Service Tax

        2008 (7) TMI 43 - AT - Service Tax

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        Sole proprietorship providing business service must pay Service Tax, Appellate Tribunal ruling upheld. The Appellate Tribunal CESTAT, New Delhi dismissed the appeal of a proprietary concern providing business auxiliary service, affirming that a sole ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Sole proprietorship providing business service must pay Service Tax, Appellate Tribunal ruling upheld.

                            The Appellate Tribunal CESTAT, New Delhi dismissed the appeal of a proprietary concern providing business auxiliary service, affirming that a sole proprietorship engaging in commercial activity is subject to paying Service Tax, as per a prior Tribunal ruling. The appeal was unsuccessful.


                            The Appellate Tribunal CESTAT, New Delhi dismissed the appeal of a proprietary concern providing business auxiliary service, stating that a sole proprietorship engaging in commercial activity is liable to pay Service Tax based on a previous Tribunal decision. The appeal was dismissed.
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