Proprietorship concern is business entity or not
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
17 April 2014
As per Service Tax Act business entity does not include individuals. So whether proprietorship concern is business entity or not?
Thanks in advance.
Thanks in advance.
17 April 2014
As per Section 65B ,Interpretation wef from 01.07.2012 a business entity means any person ordinarily carrying out any activity relating to industry,commerce or any other busines or profession.So i my view business entity includes any service provider be it individual or a proprietorship firm.
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