https://www.taxtmi.com/highlights?id=40781 Commercial concern or not - Merely because the appellant has referred in the his address as Capital consultancy, even if it is a proprietor ship firm, it is an individual - the applicant will not be commercial concern in view of clause 65(105) (zzb) of the Finance Act, 1944. en-us Fri, 10 Aug 2018 08:06:27 +0530 Fri, 10 Aug 2018 08:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40781 Commercial concern or not - Merely because the appellant has referred in the his address as Capital consultancy, even if it is a proprietor ship firm, it is an individual - the applicant will not be commercial concern in view of clause 65(105) (zzb) of the Finance Act, 1944. Highlights Service Tax Fri, 10 Aug 2018 08:06:27 +0530 https://www.taxtmi.com/highlights?id=40781