With effect from 1.5.2006, the words “commercial concern" was ...

Service Tax Terms Revised: "Commercial Concern" to "Person" (2006) and "To a Client" to "To Any Person" (2008.

March 13, 2018

Case Laws     Service Tax     AT

With effect from 1.5.2006, the words “commercial concern" was substituted by the words “person" and w.e.f 16.5.2008, the words “to a client” was replaced by the word “to any person”. There is no dispute that appellants are a charitable, non-profit organization and for the period at least upto 1.5.2006, appellant cannot be called a “commercial concern” - AT

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