Scope of Auxiliary Services before April 30, 2006

[Jignesh Shah]

Was an individual covered under Business Auxiliary Services before April 30,2006? Friends, can I get a definite Yes or No with reasons? For Service Provider covered under Business Auxiliary Services, the term used (till the end of April 30, 2006) was 'Commercial Concern' and not 'any person', which means an individual was outside the Service Tax net at all under that title even after putting a business title. Does it mean that a sole proprietorship even if it us running its business in the name of say 'Excellent Services' was not liable to pay service tax under Business Auxiliary Services before April 30,2006? As it is a key question, can I expect a definite answer to this? Thanks.

AI Summary

Commercial concern term limited Business Auxiliary Services coverage; amendments expanded liability beyond individuals.
Before replacement of the term commercial concern with any person, Business Auxiliary Services did not generally cover individuals; legislative amendments and circulars changed coverage thereafter. A sole proprietorship may be treated as a commercial concern in practice, so factual presentation and tribunal precedents bearing on proprietorship liability are material.