No Service Tax on Commercial Construction Service by an Individual prior to 01.05.2006

Shri Bakthiyar Ahmed Vs CCE & ST (CESTAT Chennai) Activities carried out by the appellant fall within the definition of Commercial or Industrial Construction Service. However, the definition was applicable only to a commercial concern up to 01.05.2006. Since the appellant was an individual service provider, he will not be covered within the term “commercial concern” as has been clarified by the CBEC vide its Circular No. 59/8/2003 dated 20.06.2003 and 62/11/2003-ST dated 21.08.2003. Consequently, the levy of service tax cannot be sustained for the period up to 30.04.2006, and is set as...