2017 (10) TMI 442

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... liability was limited to ‘commercial concern’ which the appellant claimed not to be - Held that: - It would appear that the appellant did bill and had been collecting service tax as applicable. There is, thus, no ground for them to claim that tax liability did not arise - The claim of the appellant that, as an individual operator, the expression ‘commercial concern’ would not apply to them is base .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7 of Finance Act, 1994. Vide impugned order-in-appeal no.GOA/CEX/GSK/04/2012 dated 11 th January 2013, Commissioner of Central Excise, Customs Service Tax (Appeals), Goa, upheld the order of the lower authority. 2. The finding against the appellant is that they had been rendering security agency service and manpower recruitment or supply service , as defined in section 65(94) and 65(68) o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the taxable service is involved and when they were pardonably ignorant of the liability to pay tax. 4. We have heard the Learned Counsel for appellant and the Learned Authorised Representative at length. 5. From the records, it appears that the appellant has not denied that the service tax had indeed been collected from the recipient of the service; all that has been asserted is that the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X