Case Law Details
M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad)
We find that there is no dispute that the appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, the service tax under BAS is not payable by such individual.
Since definition of commercial concern which have taken effect from 1-5-2006 wherein the word ‘commercial concern’ has been substituted by “any person”. Therefore intention of the legislature is clear that prior to 1-5-2006, the services provided by an individual was not to be treated as service provided by commercial concern.
It has been decided that an individual or a proprietor or a proprietorship concern cannot be charged service tax under BAS. Considering the above position of law, we set aside the impugned order and allow the appeal. Since the appeal is allowed on the above discussed ground, we do not address other issues raised by the assesse.
FULL TEXT OF THE CESTAT JUDGEMENT
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