Proprietorship "Capital Consultancy" not a commercial entity under Finance Act 1944, clause 65(105)(zzb), no service tax liability.

Commercial concern or not - 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 commercial concern in view of clause 65(105) (zzb) of the Finance Act, 1944. .....

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