TMI Blog2018 (5) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... ofit motive and cannot fall under the nature of a commercial concern - thus no tax along with interest penalties and penalties shall be imposed - thus the demand cannot sustain - Decided in favor of assessee. - Appeal No. ST/328/2010 - Final Order No. 41498 / 2018 - Dated:- 16-5-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service and are liable to service tax. Show cause notice was issued proposing service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the demand of service tax along with interest and the penalty imposed under section 78 of the Act but however set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.2.2013 in their own case and submitted that for a different period, the Commissioner (Appeals) had accepted the contention of the appellant that they are not a commercial concern and dropped the proceedings. That no appeal has been filed by the department against such order. 3. The ld. AR Shri K.P. Muralidharan supported the findings in the impugned order. 4. Heard both sides. 5. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2010 and April 2010 to March 2011, in the appellant s own case, has considered the said issue and discussed as under:- 5.3 It is pertinent to note that the word commercial concern has been substituted with the word any person with effect from 18.4.2006 innumerous definitions and terms, to be precise about 17 services. However, the term architect and few other terms have not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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