https://www.taxtmi.com/highlights?id=16657 Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. - AT en-us Sat, 04 Jan 2014 20:11:15 +0530 Sat, 04 Jan 2014 20:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16657 Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. - AT Highlights Service Tax Sat, 04 Jan 2014 20:11:15 +0530 https://www.taxtmi.com/highlights?id=16657