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Commissioner of Central Excise, Bhopal Versus M/s Vigyatraj Patni

2016 (4) TMI 693 - CESTAT NEW DELHI

Invokation of extended period of limitation - Demand of Service tax and imposition of penalty for the period 17.12.2002 to 1.5.2006 - Cargo handling service - Appellant contended that it was essentially an individual contractor and therefore was not a commercial concern and genuinely believed that it was not liable to service tax - Held that:- the contention of the appellant that although its name was M/s Vigyatraj Patni, but it was given contract in the name of "M/s Vigyatraj Patni" - contracto .....

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er : Shri B B Sharma, DR For the Respondent : Shri Saurabh Bajaj, Adv ORDER Per R. K. Singh Appeal is filed against order-in-appeal dated 30.7.2009 in terms of which service tax demand under cargo handling service pertaining to the period 17.12.2002 to 1.5.2006 was set aside for the period 17.12.2002 to 30.4.2006 on the ground that the appellant was an individual and therefore not a commercial concern. Penalties under Sections 76 & 78 were also set aside in terms of Section 80 of Finance Act .....

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rn liable to pay service tax and there was wilful mis-statement/suppression of facts. 3. The appellant, on the other hand, contended that it was essentially an individual contractor and therefore was not a commercial concern and it genuinely believed that it was not liable to service tax. 4. We have considered the contentions of both sides. We find that the appellant was a proprietorship concern and therefore would qualify to be a commercial concern as it was engaged in commercial activity of ca .....

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ordingly, the commissioning or installation services provided by an individual will be exempt from service tax." The replacement of words "commercial concern" with the words "any person" with effect from 1.5.2006 in respect of the said taxable service may also have given an impression in some quarters that an individual was not a commercial concern. The appellant has contended that although its name was M/s Vigyatraj Patni, it was given contract in the name of "M/s .....

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