TMI Blog2019 (3) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... concern. Also, N/N. 14/04 grants exemption to individuals providing the ‘Business Auxiliary Services’. Appeal allowed - decided in favor of appellant. - Application no. ST/ORS/10945/2018, Appeal No. ST/112/2010-DB - A/10408/2019 - Dated:- 1-3-2019 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: Shri Vipul Khandhar, CA For the respondent: Shri S.N. Gohil, Supdt. (AR) ORDER Per: Raju This appeal has been filed by Shri Jignesh Shah, proprietor of M/s Iceberg Business Solutions against confirmation of demand of Service Tax, interest and imposition of penalty. 2. Ld. Counsel for the appellant pointed out that they were engaged in providing services to ICICI bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were not specified under the proviso to the said notification and, thus, the exemption was available to the appellant. He also relied on the CBEC circular 80/10/2004-ST dated 17/06/2004. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submissions. We find that the appellant in the instant case is an individual. Ld. Counsel has placed reliance on the following decisions to assert that individual cannot be treated as Commercial Concern: 1. Commr. of C. Ex., Jaipur vs. R.S. Financial Services (supra) 2. Krishan Murari Gupta vs. Commr. of C. Ex. S.T., Jaipur-I (supra) In para 6 of the decision in the case of R.S. Financial Services, following has been observed: 6. There can be no dispute over the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be treated as Commercial concern. 4.1 In the CBEC notification no. 80/10/2004-ST dated 17/09/2004 as clarified as follows: 18.2 The pre-budget definition of Business 18.2 auxiliary Service covered services, which relate to the sale and marketing side of a business. However, the auxiliary services which relate to procurements, inventory, production (or provision in case of services) were not covered. The present definition intends to bring all business auxiliary services relating to procurement, inventory and production under service tax. Thus, the procurements of input, capital goods or input services as defined in the CENVAT Credit Rules, by a commercial concern for a client i.e. a person producing goods or providing services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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