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2015 (12) TMI 819 - AT - Service TaxBusiness Auxiliary services - Commercial concern - Invocation of extended period of limitation - Held that:- Since definition of commercial concern which have taken effect from 1.5.2006 wherein the word commercial concern has been substituted by any person. Therefore intention of the legislature is clear that prior to 1.5.2006, the services provided by an individual was not to be treated as service provided by commercial concern. Moreover in this case, show cause notice has been issued by invoking extended period of limitation whereas there is no suppression on the part of the appellant that appellant being a commercial concern suppressed the fact from the department not to pay the service tax. In these circumstances, I hold that appellant is not required to pay service tax for the period 2004-2005 and 2005-2006 under the category of business auxiliary service being an individual by invoking extended period of limitation. - Decided in favor of assessee.
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