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Time Management Services Versus Commissioner of Central Excise & Customs, Goa

2017 (10) TMI 442 - CESTAT MUMBAI

Levy 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 w .....

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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 .....

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013 - A/89136/17/STB - Dated:- 29-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri C Biradar, Advocate for the appellant Shri M K Sarangi, Jt Commissioner (AR) for the respondent ORDER Per: C J Mathew The ap .....

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ary 2013, Commissioner of Central Excise, Customs & Service Tax (Appeals), Goa, upheld the order of the lower authority. 2. The finding against the appellant is that they had been rendering security agency service and manpower recruitment or supp .....

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f the relevant period the liability was limited to commercial concern which the appellant claimed not to be. It is also their contention that, while they did include the service tax component in the bills raised by them, the recipients of service had .....

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aside of the demand on the ground that the extended period is not invokable when interpretation of the taxable service is involved and when they were pardonably ignorant of the liability to pay tax. 4. We have heard the Learned Counsel for appellant .....

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