2008 (6) TMI 82

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..... dy settled in favour of the Revenue by the Tribunal in CCE Vs. R.S. Financial Services – no valid reason to hold that, a sole-proprietary concern was not a commercial proprietary concern – assessee’s contention is not acceptable – hence appeal is dismissed - 526-527 of 2006-CST Br. - - - Dated:- 23-6-2008 - S.S. Kang, Vice President and Rakesh Kumar Member (Technical) Shri Atul Gupta, C.S, .....

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..... cern as per its ordinary dictionary meaning, in the present context, would mean, the business of somebody. 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 fo .....

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