2017 (5) TMI 819

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....lani, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER Per S.K. Mohanty: This appeal is directed against the impugned order dated 03.03.2010 passed by Commissioner of Customs and Central Excise Indore, wherein service tax demand of Rs. 18,86,488/- was confirmed along with interest against the assessee besides penalty under various sections of the Finance Act,....

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.... during the period 16.06.2005 to 30.04.2006 the "commercial concern" was only liable to pay the tax and the appellant in the capacity of an individual cannot be made liable for payment of such tax. Thus, for the period 16.06.2005 to 30.04.2006 the appellant is not liable to pay any tax and the demand confirmed against the appellant is barred by limitation. To support this stand that the proceeding....

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....sidered as a Commercial Concern for the payment of service tax for the period 16.06.2005 to 30.04.2006. 6. We have heard both the sides and examined the records. 7. The service of "man power recruitment and supply agency services" was brought into the taxing net from 16.06.2005 providing for payment of tax by a commercial concern. The term Commercial concern was amended w.e.f. 01.05.2006 and....

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....opinion is barred by limitation of time. The appellant is not contesting the tax liability with effect from 01.05.2006. Thus the demand for the said period confirmed in the adjudication order cannot be sustained. However, since any person was incorporated in the definition of man power and recruitment supply agency w.e.f. 01.05.2006 the appellant is under the statutory obligation to pay the tax fr....