https://www.taxtmi.com/highlights?id=27542 Levy of penalty - proprietary concern - respondents had been under the impression that they being “proprietary concern” were not covered by wordings “commercial concern” and were consequently not liable to payment of service tax. - levy of penalty set aside - AT en-us Mon, 29 Feb 2016 10:40:32 +0530 Mon, 29 Feb 2016 10:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27542 Levy of penalty - proprietary concern - respondents had been under the impression that they being “proprietary concern” were not covered by wordings “commercial concern” and were consequently not liable to payment of service tax. - levy of penalty set aside - AT Highlights Service Tax Mon, 29 Feb 2016 10:40:32 +0530 https://www.taxtmi.com/highlights?id=27542