2009 (3) TMI 22

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....ecretary, for the appellant. Shri L.B. Yadav, Authorized Departmental Representative (DR) for the Revenue. [Order per : M. Veeraiyan, Member (Technical)] - This is an appeal against the order of the Commissioner (Appeals) No.371 (HKS)ST/JPR-II/2007 dated 19-06-2007. 2. Heard both sides. 3. The appellant is a proprietor concern and acted as a sourcing agent of M/s ICICI Home Finance Ltd....

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....However, he seeks waiver of penalties imposed. As a proprietary firm, they were not familiar with the law and there was misunderstanding prevailing in the field as to whether the proprietary firm can be considered as a commercial concern for the purpose of business auxiliary service. He also relies on the Board's Circular No.62/11/2003-ST dated 21.8.2003 which was issued in the context of commissi....