Service Tax on an individual or a proprietor or a proprietorship concern under BAS

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 cle...