9911796707
TMI Blog2019 (3) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... pay role of sales executives of ICICI and to work out and timely payment of emoluments of the canvassers and to monitor monthly attendance of canvassers; that apart from the above said services they had to motivate the team and ensure employees satisfaction and meet the team whenever needed with a view to sort out matter which ICICI Bank deem it important to be resolved. They provided said services from May 2004 to December 2004. Ld. Counsel argued that demand has been made under the head 'Business Auxiliary Services'. He further pointed out liability to tax under section 65 (105) (zzb) till 30th April, 2006 was only on commercial concerns. The word "commercial concern" was substituted by "any person" on 30/04/2006. He pointed out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a commercial activity. The word 'concern' as per its ordinary dictionary meaning, in the present context, would mean, the business of somebody (see Oxford's Advanced Learner's Dictionary). Therefore, the word 'concern' in the context of the business run by a sole-proprietor would mean, the business of such sole-proprietor which is often described as sole-proprietary concern. Business of a partnership firm can also be described as business of a partnership concern and likewise for a company. Therefore, there was no valid reason for the appellate Commissioner to hold that, a sole-proprietary concern was not a commercial concern, and therefore, service tax was not leviable when taxable service was provided by a proprietary concern. A proprie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial concern produces goods on behalf of the client or provides service on behalf of a client, such activities would come under the scope of this service, unless the activity of service provider amount to manufacture in terms of the central excise law. The aim of all such activities is production of goods or provision of services, the whole or part of which is being carried out by the service provider (i.e. the agent) on behalf of the client. Such activities include procurements, productions or service providing activities done for the client." 4.2 It is also seen that notification 14/04 grants exemption to individuals providing the 'Business Auxiliary Services'. In light of above, it is apparent that prior to 30/04/2006, no duty can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
