Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 442 - AT - Service TaxLevy of service tax - Business run by an Individual can be termed as held as "commercial concern" - Security agency service - manpower recruitment or supply service - contention of the appellant is that for most of the relevant period the liability was limited to ‘commercial concern’ which the appellant claimed not to be - Held that: - It would appear that the appellant did bill and had been collecting service tax as applicable. There is, thus, no ground for them to claim that tax liability did not arise - The claim of the appellant that, as an individual operator, the expression ‘commercial concern’ would not apply to them is based on an imperfect understanding of the provisions. A ‘commercial concern’ is one which undertakes any activity with profit motive. The appellant cannot claim to be excluded from such coverage. Accordingly, the appellant is, and was always, liable to tax in the said categories from the very inception - appeal dismissed - decided against appellant.
|