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2008 (6) TMI 82 - CESTAT NEW DELHICase of the appellant is that the appellant being proprietary firm is not covered by the definition of business auxiliary service as the appellants are not a commercial concern, therefore, are not liable to pay Service Tax - issue is already settled in favour of the Revenue by the Tribunal in CCE Vs. R.S. Financial Services – no valid reason to hold that, a sole-proprietary concern was not a commercial proprietary concern – assessee’s contention is not acceptable – hence appeal is dismissed
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