https://www.taxtmi.com/caselaws?id=343081 The appeal was partly allowed, setting aside the duty demand for the period 16.06.2005 to 30.04.2006. The Tribunal found the show cause notice for that period time-barred due to ambiguity in the definition of "commercial concern." However, post 01.05.2006, the appellant was obligated to pay service tax as "any person." The matter was remanded for determining service tax liability from 01.05.2006 onwards, with instructions for a personal hearing to address any cum duty benefits claimed. en-us Wed, 07 Dec 2016 00:00:00 +0530 Tue, 07 Nov 2017 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343081 The appeal was partly allowed, setting aside the duty demand for the period 16.06.2005 to 30.04.2006. The Tribunal found the show cause notice for that period time-barred due to ambiguity in the definition of "commercial concern." However, post 01.05.2006, the appellant was obligated to pay service tax as "any person." The matter was remanded for determining service tax liability from 01.05.2006 onwards, with instructions for a personal hearing to address any cum duty benefits claimed. Case-Laws Service Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343081