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2016 (3) TMI 72 - AT - Service TaxDemand of Service Tax on Management, Maintenance or Repair service for the period 01.07.2004 to 31.03.2005 - Appellant contended that he was a Proprietorship entity, was not therefore a commercial concern, which was the description in the provision for identification of a provider of the specified taxable service, of management, maintenance or repair service; and that there was no contract between the assessee and the recipient of the service i.e. OPM, Amlai and thus no liability to tax - Held that: in view of the decision in CCE vs. R.S. Financial Services - 2007 (10) TMI 392 - CESTAT, NEW DELHI, a business run by a sole proprietor would nevertheless amount to business by proprietary concern; and the fact that the assessee was a proprietorship did not derogate from its liability to service tax. Analysing assessee's contention that he had provided no services under a contract, the impugned order concluded that there was a work order issued in favour of the assessee which amounts to a maintenance or repair service contract and therefore this contention, was misconceived. Therefore, the assessee/ appellant was a commercial concern and provided maintenance or repair service during the period in issue under a contract entered into with the recipient M/s OPM Amlai, suffers no infirmity. - Decided against the appellant
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