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Pratap Singh Jyala Versus Commissioner of Central Excise

2015 (12) TMI 819 - CESTAT NEW DELHI

Business Auxiliary services - Commercial concern - Invocation of extended period of limitation - Held that:- Since definition of commercial concern which have taken effect from 1.5.2006 wherein the word commercial concern has been substituted by any person. Therefore intention of the legislature is clear that prior to 1.5.2006, the services provided by an individual was not to be treated as service provided by commercial concern. Moreover in this case, show cause notice has been issued by invoki .....

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f 2014- (SM) - FINAL ORDER NO. A/ 51737 /2015-(SM) - Dated:- 26-5-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri S C Jain, Advocate For the Respondent : Shri G R Singh, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the service tax has been demanded for the period 2004-05, 2005-06 under the category of Business Auxiliary services. 2. The facts of the case are that the appellant is providing Business Auxiliary service being individ .....

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eriod, the service tax is payable under the category of Business Auxiliary service for the service provided by a commercial concern, and not by service provided by an individual. In fact, in this case the services have been provided by the appellant being individual concern. Therefore, in the light of decision of this Tribunal in the case of Bazpur Co-op Sugar Factory Limited vs. Commissioner of Central Excise, Meerut II [2012 (28) STR 145 (Tri-Del)] and in the case of Mangal Singh vs. CCE Jaipu .....

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s. Employ Me [2006 (111) ECC 716 (T-Bang)] wherein this Tribunal has held that in the absence of definition of commercial concern in the Finance Act, 1994 and Service Tax Rules, we have to adopt the popular meaning of the expression commercial concern given in the Oxford Advanced Learners dictionary. He further relied upon the decision of Apex Court in the case of Laxmi Engineering Works vs. P S G Industrial Institute [AIR 1995 SC 1428] to rely on the definition of commercial concern. 5. Heard .....

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