2015 (12) TMI 819

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....ain, Advocate For the Respondent : Shri G R Singh, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the service tax has been demanded for the period 2004-05, 2005-06 under the category of Business Auxiliary services. 2. The facts of the case are that the appellant is providing Business Auxiliary service being individual i.e. Shri Pratap Singh....

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....bunal in the case of Bazpur Co-op Sugar Factory Limited vs. Commissioner of Central Excise, Meerut II [2012 (28) STR 145 (Tri-Del)] and in the case of Mangal Singh vs. CCE Jaipur [2008 (11) STR 17 (Tri-Del)] , the appellant is not liable to pay the service tax. It is further submitted that as Show cause notice has been issued by invoking extended period of limitation. It is in dispute whether the ....

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....idered the submissions. 6. I have gone through the case law relied by learned AR in the case of Employ Me. The definition has been taken as the commercial concern which indicate that the concern is engaged in the activity with profit motive. The said meaning has not defined if the individual is engaged in the activity of profit then same can be called as commercial or not. Therefore, said case ....