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TMI Blog2015 (7) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... of Busines Auxiliary Service under Section 65 (105) (zzb) only w.e.f. 01/5/2006. On verification of the case records we find it so and hold that individuals cannot be subjected to service tax under Business Auxiliary Services upto 01/5/2006. Demand for the period prior to 1/5/2006 is, therefore, required to be set aside There was no ambiguity or confusion with respect to interpretation of Busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2010 passed by Commissioner (Appeals), Kanpur. 2. Shri Anurag Kapur (Advocate) appearing on behalf of the appellant argued that Appellant is not agitating payment of service tax w.e.f. 01/5/2006 when Section 65 (105) (zzb) of the Finance Act, 1994 was amended. That appellant is a proprietary concern and before 01/5/2006 the words a commercial concern was existing in Section 65 (105) (zzb) in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides and perused the case records. On chargeability of service tax appellant is not agitating the issue on merits w.e.f. 01/5/2006. For the period before 01/5/2006 it is the case of the appellant that the word any person was mentioned in the definition of Busines Auxiliary Service under Section 65 (105) (zzb) only w.e.f. 01/5/2006. On verification of the case records we find it so and hold that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest, as extended period has to be held as applicable for the period 01/5/2006 onwards. Penalties are also attracted against the appellant for the period from 01/5/2006. 5. Appeal filed by the appellant is allowed for the period prior to 01/5/2006 and stand rejected for the period from 01/5/2006 onwards as per observations made in para 4.1 above. (Operative part of the order pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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