2017 (7) TMI 1203

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..... l concern as per section 65(105)(zzb) of the Finance Act, 1944 and is liable to pay service tax for the period from 1.7.2003 to 1.3.2005 of ₹ 36,935/- whereas the appellant was working as an ind .....

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..... The appeal is admitted on the following substantial question of law:- (i) Whether, the Tribunal was justified in holding that the applicant is a commercial concern as per section 65(105)(zzb) .....

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