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2013 (11) TMI 709 - CESTAT CHENNAIStay application - Demand of service tax - Commercial or non commercial activity - Manpower supply service - Held that:- Applicants were working in the name and style of proprietorship concerns and not in the name and style of each individual and it is already decided by the Tribunal in the case of Anuradha Jain Vs. CCE, Bhopal [2008 (7) TMI 43 - CESTAT, NEW DELHI] and CCE, Jaipur Vs. R.S. Financial Services [2007 (10) TMI 392 - CESTAT, NEW DELHI] that a proprietorship concern is to be considered as commercial concern for the purpose of interpreting different clauses in Section 65(105) of the Finance Act, 1994 wherever the expression commercial concern was used during the relevant period - Prima facie case not in favour of assessee - Stay granted partly.
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