2008 (12) TMI 48

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..... s dispute on levy of tax on proprietary firm as to whether it would be treated as commercial concern - Hence the penalties imposed on the appellant are not warranted. Accordingly, the penalties are set aside. Demand of tax and interest are upheld - 480 of 2006 - ST/412 of 2008 - Dated:- 1-12-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Mr. Atul Gupta, Comp .....

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..... ating authority confirmed the demand of tax of Rs.75,327/- and appropriated the same as deposited by them alongwith interest. He also imposed penalties. Commissioner (Appeals) upheld that adjudication order. 3. Heard both sides and perused the records. The main contention of the learned counsel on behalf of the appellant is that there was dispute on levy of tax on proprietary firm as to wheth .....

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