2014 (1) TMI 203

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....T Per: H.K. Thakur 1. This appeal has 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....

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....he Finance Act, 2006. That as per CBEC Circular 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....

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....roceedings is from 2004-2005 to 2007-2008, which is 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 ....

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....ngs, because there was a bonafide view, as per CBEC circular and 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 ....