TaxTMI 
TaxTMI 
2019 (3) TMI 1050
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....pay role of sales executives of ICICI and to work out and timely payment of emoluments of the canvassers and to monitor monthly attendance of canvassers; that apart from the above said services they had to motivate the team and ensure employees satisfaction and meet the team whenever needed with a view to sort out matter which ICICI Bank deem it important to be resolved. They provided said services from May 2004 to December 2004. Ld. Counsel argued that demand has been made under the head 'Business Auxiliary Services'. He further pointed out liability to tax under section 65 (105) (zzb) till 30th April, 2006 was only on commercial concerns. The word "commercial concern" was substituted by "any person" on 30/04/2006. He pointed out that the ....
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.... a commercial activity. The word 'concern' as per its ordinary dictionary meaning, in the present context, would mean, the business of somebody (see Oxford's Advanced Learner's Dictionary). Therefore, the word 'concern' in the context of the business run by a sole-proprietor would mean, the business of such sole-proprietor which is often described as sole-proprietary concern. Business of a partnership firm can also be described as business of a partnership concern and likewise for a company. Therefore, there was no valid reason for the appellate Commissioner to hold that, a sole-proprietary concern was not a commercial concern, and therefore, service tax was not leviable when taxable service was provided by a proprietary concern. A propriet....