ANURADHA JAIN Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) The appellant filed this, appeal against the impugned order. The appellant is a proprietary concern and providing business auxiliary service. The only issue raised by the appellant in the present appeal is that individual or proprietary concern cannot be treated as commercial concern and the Service Tax is only in respect of the business auxiliary service provided by a commercial concern. We find that this issue is now decided by the Tribunal in the case of CCE v. R.S. Financial Services reported in 2008 (9) S.T.R. 231. The Tribunal held that concern in its ordinary dictionary meaning would mean business of somebody hence concern in the context of business run by sole proprietor means business of such sole proprietary concern. As the activity undertaken by the assessee was a commercial activity, therefore are liable to pay Service tax. In view of the above decision, we find no merit in the appeal, the same is dismissed.