https://www.taxtmi.com/highlights?id=43785 The appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, the service tax under BAS is not payable by such individual. en-us Wed, 09 Jan 2019 06:44:19 +0530 Wed, 09 Jan 2019 06:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43785 The appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, the service tax under BAS is not payable by such individual. Highlights Service Tax Wed, 09 Jan 2019 06:44:19 +0530 https://www.taxtmi.com/highlights?id=43785