2014 (1) TMI 203

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....s been filed by the appellant against OIA No. 380/2010(STC)/MM/Commr.(A)/Ahd, dt.20.10.2010. The issue involved in the present proceedings is whether a proprietary concern can be considered as a commercial unit for charging of Service Tax under 'Business Auxiliary Service' (BAS). 2. Shri J.C. Patel (Advocate), appearing on behalf of the appellant argued that under Circular No.80/10/2004-ST, dt.17....

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....lar No.62/11/2003-S.T. dt.21.08.2003 also, it was clarified that with respect to commissioning or installation services, services provided by an individual will be exempt from Service Tax. He relied upon the following case laws, in support of his arguments that the Service Tax from individuals is not attracted:- a) Star Energy Systems Vs CST Ahmedabad 2010 (20) STR 479 (Tri-Ahmd) b) Mangal Singh....

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....prior to the orders passed by the CESTAT in the case of CCE Jaipur mVs. R.S. Financial Services (supra) and Infinity Credit Vs. CCE Jaipur (supra), therefore, extended period cannot be invoked for demanding Service Tax as there is no mis-statement / suppression with intention to evade Service Tax on the part of the appellant. That the show cause notice has been issued on 24.09.2009 for the period ....

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....nd various judicial pronouncements that the word 'commercial concern' did not include the services provided by the individuals or proprietary concern. The word 'commercial concern' under Section 65(105)(zzb) of Finance Act, 1994 was substituted with the word 'Any person' with effect from 01.05.2006. Appellant started paying Service Tax after availing the admissible value based exemption. Even serv....