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2018 (8) TMI 563

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 individual, in getting investments in mutual funds on commission basis? - Held that:- Merely because the appellant has referred in the his address as Capital consultancy, even if it is a proprietor ship firm, it is an individual - the applicant will not be comme .....

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of ₹ 36,935/- whereas the appellant was working as an individual, in getting investments in mutual funds on commission basis? 3. The brief facts of the case are that the appellant was acting as provider of service for investment of money and got the commission on the investment amounts which fall under the category of Business Auxiliary Services. They have received the commission/brokerage .....

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Rs.) 1. 2. 3 4 1. 91/II/2011 Atul Maheshwari, Usha Kiran, 11, Geej Garh Vihar Colony, Hawa Sarak, Jaipur 25320 2. 92/II/2011 Atul Maheshwari, Usha Kiran, 11, Geej Garh Vihar Colony, Hawa Sarak, Jaipur 33991 3. 93/II/2011 Atul Maheshwari, Usha Kiran, 11, Geej Garh Vihar Colony, Hawa Sarak, Jaipur 14642 4. 103/II/2011 Sharad Vyas, 9/302, Malviya Nagar, Jaipur 28515 5. 104/II/2011 Vyas R. K., 9/902, .....

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