2008 (7) TMI 43 - AT - Service Tax

Appellant, proprietary concern providing business auxiliary service appellant contend that proprietary concern cannot be treated as commercial concern - Tribunal held that concern in its ordinary dictionary meaning would mean business of somebody hence concern in the context of business run by sole proprietor means business of such sole proprietary concern. As the activity undertaken by the assessee was a commercial activity, therefore, are liable to pay Service Tax

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal of a proprietary concern providing business auxiliary service, stating that a sole proprietorship engaging in commercial activity is liable to pay Service Tax based on a previous Tribunal decision. The appeal was dismissed.