9911796707
TMI Blog2017 (5) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... for non-payment of tax for the said period. Thus the show cause notice issued to the appellant to deposit the tax from 01.05.2006 to 30.04.2006, in our opinion is barred by limitation of time - The appellant is not contesting the tax liability with effect from 01.05.2006. Thus the demand for the said period confirmed - For computation of service tax liability for the period from 01.05.2006 the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer recruitment and supply agency services which was brought into the taxing net w.e.f. 16.06.2005. During the period 16.06.2005 to 30.04.2006, the Commercial Concern was only liable to pay the tax. However, the said phrase was amended w.e.f. 01.05.2006 providing for any person engaged in providing such services shall be liable to pay the tax. 3. In this case, the appellant is a provider o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation of time, the Ld. Advocate has relied on the order dated 30.04.2009 passed by the Commissioner of Customs, Central Excise and Service Tax, Indore in respect of another assessee, Shri Manish Goyal, wherein it has been held that the individual cannot be considered as a commercial concern. Thus Ld. Advocate entertained the bonafide belief that as an individual the appellant was outside the sco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as Commercial concern or not was a matter of dispute and there were different views expressed by different authorities. Considering the ambiguity in such definition clause, necessary amendment took place therein on 01.05.2006 replacing the term commercial concern with any person. Thus for the period 01.05.2006 onwards the appellant is statutorily liable to pay service tax. However, since the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partly allowed to the extent of setting aside the impugned order confirming the duty demand for the period 16.06.2005 to 30.04.2006. For computation of service tax liability for the period from 01.05.2006 the matter is remanded to the original adjudicating authority. The original adjudicating authority shall afford opportunity for personal hearing to the appellant for explaining its case especial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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