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2015 (12) TMI 819 - CESTAT NEW DELHI

2015 (12) TMI 819 - CESTAT NEW DELHI - 2015 (40) S.T.R. 333 (Tri. - Del.) - 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 .....

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limitation. - Decided in favor of assessee. - Service Tax Appeal No. 55720 of 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 .....

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me. 3. Learned counsel for the appellant submits that during the relevant period, 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 .....

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ts that adjudicating authority has relied on certain case laws namely, CCE vs. 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 [A .....

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