Extended period cannot be invoked in the present proceedings, ...

Extended Period Not Applicable: "Commercial Concern" Excludes Individual Services per CBEC Circular and Judicial Rulings.

January 4, 2014

Case Laws Service Tax AT

Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. - AT

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Extended period cannot be invoked in the present proceedings, ...

Extended Period Not Applicable: "Commercial Concern" Excludes Individual Services per CBEC Circular and Judicial Rulings.

January 4, 2014

Case Laws Service Tax AT

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