TMI Blog2018 (5) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... r supply Agency” by any person after 01.05.2006 were brought under the clutches of Section 65(68) of the Finance Act, 2006 and prior to it only commercial concern were taxable. An identical issue has come up for consideration before the Tribunal in the case of Charanjeet Singh Khanuja vs CST, Indore, [2015 (6) TMI 585 - CESTAT NEW DELHI], where it was held that notwithstanding the fact that w.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal number. 2. With the consent of both sides, we proceed to decide the appeal on merits. 3. The present appeal is filed by the assessee-Appellant against the Order-in-Appeal No. 19/BPL/2012 dated 24.09.2012 passed by the Commissioner (Appeals) Central Excise, Bhopal. The period in dispute is 16.06.2005 to 31.03.2006. 4. The brief facts of the case are that, during the period under con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR for the Revenue. 6. After hearing both sides and on perusal of the material available on record, we find that the issue of extended period was already discussed by the lower authorities and we agree with it. Regarding the quantum, it is evident that the assessee-Appellant is claiming that the services of Manpower Recruitment or supply Agency by any person after 01.05.2006 were brought unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that person. When an individual engages himself in a commercial activity, he has to be treated as business or commercial concern. Therefore, notwithstanding the fact that w.e.f. 1-5-2006 the term, commercial concern in Section 65(105)(zzb) was replaced by any person , we are of the view that even during the period prior to 1-5-2006, the Business Auxiliary Service, even if provided by an indivi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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