2017 (1) TMI 1078

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....  Advocate for the Appellants Shri Sanjay Jain,  AR for the Respondent ORDER After hearing both sides duly represented by Ms. Rinki Arora, learned Advocate appearing for the appellant  and Shri Sanjay Jain, learned DR appearing for the Revenue, we find that the Service Tax to the extent of Rs. 1,20,652/- stand confirmed against the appellant along with confirmation of inter....

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....and confirmed by the adjudicating authority. Hence, the present appeal. 2. Our attention has been drawn to various Board's Circulars that individuals cannot be treated as commercial concern. This has led  the appellant to believe that inasmuch as  she  was working in her individual capacity, being proprietor  of the firm, there was no requirement to pay any Service tax. It i....