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TMI Blog2016 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of a provider of the specified taxable service, of management, maintenance or repair service; and that there was no contract between the assessee and the recipient of the service i.e. OPM, Amlai and thus no liability to tax - Held that: in view of the decision in CCE vs. R.S. Financial Services - 2007 (10) TMI 392 - CESTAT, NEW DELHI, a business run by a sole proprietor would nevertheless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant : None For the Respondent : Shri B B Sharma, DR ORDER Per G Raghuram Notice of hearing of this appeal was despatched to the appellant on 30.06.2015 intimating the date of hearing today. When the matter is called, there is however no representation on behalf of the appellant including by Sh. Kamal Khemuka, ld. Advocate for the appellant. In the circumstances, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand as proposed including interest and penalty. The primary authority observed that the assessee had neither replied to the show cause notice nor had appeared for personal hearing. 4. Aggrieved, the assessee preferred an appeal inter-alia contending that he was a Proprietorship entity, was not therefore a commercial concern, which was the description in the provision for identification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air service contract and therefore this contention, was misconceived. 5. It requires to be noticed that the ld. lower appellate authority fairly found that consideration of ₹ 55960/-, out of the total consideration of ₹ 6,72,376/- received during the relevant period was relatable to rendition of manpower recruitment agency service by the assessee, which was neither taxable during th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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