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2019 (3) TMI 1050 - AT - Service TaxBusiness Auxiliary Services - individual and not Commercial Concern - processing of the pay role of sales executives of ICICI and to work out and timely payment of emoluments of the canvassers and to monitor monthly attendance of canvassers - period from May 2004 to December 2004 - Held that:- The appellant in the instant case is an individual - Reliance placed in the case of Krishan Murari Gupta vs. Commr. of C. Ex. & S.T., Jaipur-I [2016 (6) TMI 723 - CESTAT NEW DELHI], where it was held that the appellant was a proprietary concern and not an individual. It is trite to say that a proprietary concern rendering the said service is a commercial concern. Also, N/N. 14/04 grants exemption to individuals providing the ‘Business Auxiliary Services’. Appeal allowed - decided in favor of appellant.
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