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2008 (1) TMI 310 - CESTAT NEW DELHIApplicant is a proprietary concern providing business auxiliary service (BAS) – service tax is applicable for providing BAS even if it is provided by proprietary concern, not by commercial concern - there is no substance in contention of applicant is that the applicants are not a commercial concern - applicant challenge the levy before HC – so applicant also submitted that revenue is aware that applicants were providing BAS so demand is time bar – hence stay is granted partly
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