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TMI Blog2016 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... nded that it was essentially an individual contractor and therefore was not a commercial concern and genuinely believed that it was not liable to service tax - Held that:- the contention of the appellant that although its name was M/s Vigyatraj Patni, but it was given contract in the name of "M/s Vigyatraj Patni" - contractor" as an individual is not held to be acceptable as it is evident that dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections 76 & 78 were also set aside in terms of Section 80 of Finance Act, 1994. The words "commercial concern" were replaced by the words "any person" only with effect from 1.5.2006. In this case vide order-in-original dated 29.1.2009 service tax demand of ₹ 2,13,488/- for the period 17.12.2002 to 30.6.2006 was confirmed under cargo handling service along with interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the scope of commercial concern as is evident from CBEC vide Circular No. F.No. B3/7/2003-TRU vide 62/11/2003 dated 21.8.2003 which stated as under: "Notification No. 18/2003 - Service Tax, dated 21.8.2003 has been issued which exempts commission or installation service provided by a commissioning or installation an agency other than a commercial concern. Accordingly, the commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not unreasonable on the part of the appellant to have a bona fide belief that it was not liable to pay service tax. In case of CCE Vs. Chemphar Drugs Liniments - 2002-TIOL-266-SC-CX, the Supreme Court held that something positive other than mere inaction or failure on the assessee's part or conscious withholding of information when assessee knew otherwise is required for invoking extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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