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M/s Vikas Construcition Company Versus Commissioner of Central Excise And Service Tax, Bhopal

2016 (3) TMI 72 - CESTAT NEW DELHI

Demand of Service Tax on Management, Maintenance or Repair service for the period 01.07.2004 to 31.03.2005 - Appellant contended that he was a Proprietorship entity, was not therefore a commercial concern, which was the description in the provision for identification of a provider of the specified taxable service, of management, maintenance or repair service; and that there was no contract between the assessee and the recipient of the service i.e. OPM, Amlai and thus no liability to tax - Held t .....

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aintenance or repair service contract and therefore this contention, was misconceived. Therefore, the assessee/ appellant was a commercial concern and provided maintenance or repair service during the period in issue under a contract entered into with the recipient M/s OPM Amlai, suffers no infirmity. - Decided against the appellant - Service Tax Appeal No. 1178 of 2010 - Final Order No. 52669 / 2015 - Dated:- 20-8-2015 - G. Raghuram, President For the Appellant : None For the Respondent : Shri .....

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of the ld. Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal, which partly allowed an appeal preferred by the assessee. 3. Alleging failure to obtain registration, file returns and remit service tax on rendition of maintenance or repair service during 01.07.2004 to 31.03.2005, a show cause notice dated 22.09,2005 was issued demanding service tax amounting to ₹ 58,266/- apart from interest and penalties under Sections 76, 77 and 78 of the Act. After a due process, t .....

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ovision for identification of a provider of the specified taxable service, of management, maintenance or repair service; and that there was no contract between the assessee and the recipient of the service i.e. OPM, Amlai and thus no liability to tax. The lower appellate Authority considered both the contentions and concluded that in view of the decision in CCE vs. R.S. Financial Services - (2008) 12 STT 257, a business run by a sole proprietor would nevertheless amount to business by proprietar .....

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