2008 (1) TMI 310 - AT - Service Tax

Applicant is a proprietary concern providing business auxiliary service (BAS) service tax is applicable for providing BAS even if it is provided by proprietary concern not by commercial concern - there is no substance in contention of applicant is that the applicants are not a commercial concern - applicant challenge the levy before HC so applicant also submitted that revenue is aware that applicants were providing BAS so demand is time bar hence stay is granted partly

Summary

The Appellate Tribunal CESTAT NEW DELHI heard a case where an applicant, a proprietary firm providing business auxiliary service, had deposited a partial amount of the total demand. The Tribunal found no merit in the applicant's contention that they were not a commercial concern. The Tribunal directed the applicant to deposit an additional amount within eight weeks for waiver of service tax and penalties. Compliance was reported on 14th March, 2008.