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2017 (2) TMI 387 - AT - Service TaxCharitable institution - Business Auxiliary services - commission agency - Held that: - The intention of the taxing entry as appeared in law prior to 30.04.2006 and as suggested by the ld. Counsel was that commercial concerns were brought to the ambit of tax under the taxing entry BAS. Appellant came to existence in terms of a trust deed as charitable institution without being a commercial concern. It is noticed that when law was amended bringing any person including a commercial concern to the ambit of tax w.e.f. 01.05.2006, appellant has paid service tax from 01.05.2006. The appellant was not a commercial concern before 30.04.2006 under the law - appeal allowed - decided in favor of appellant.
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