2008 (12) TMI 48

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....mpany Secretary, for the Appellant. Mr. Sunil Kumar, DR, for the Respondent.  [Order per: P. K. Das, Member (Judicial)] (for the Bench): - The appellant filed this appeal against the order in Appeal No. 419/HKS(CE)JPR-II/2006 dated  10.7.2006 passed by the Commissioner (Appeals), Jaipur. 2. Relevant facts of the case in brief are that the appellant is providing services under the ca....

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....r it would be treated as commercial concern. He placed on record a decision of the Tribunal in the case of CCE, Jaipur vs. R.S. Financial Services [2008 (9) STR 231 (Tri-Del)] held that proprietary concern and proprietary synonymous and it would be treated as commercial concern.  In view of that learned counsel submits that the appellant had already deposited the entire amount of tax with int....