JUDGMENT K.S. Jhaveri, J. - By way of this appeal, the appellant has challenged the judgment and order of the Tribunal [2016 (44) S.T.R. 682 (Tri.-Del.)] whereby the Tribunal has dismissed the appeal preferred by the assessee. 2. This court while admitting the appeal on 12-7-2017 framed the following question of law :- "Whether, the Tribunal was justified in holding that the applicant is a commercial concern as per Section 65(105)(zzb) of the Finance Act, 1994 and is liable to pay service tax for the period from 1-7-2003 to 1-3-2005 of Rs. 36,935/- whereas the appellant was working as an individual, in getting investments in mutual funds on commission basis?" 3. The brief facts of the case are that the appellant was acting as provider of service for investment of money and got the commission on the investment amounts which fall under the category of Business Auxiliary Services. They have received the commission/brokerage from the Asset Management Companies (AMCs) of mutual fund but not paid service tax amounting to Rs. 70,308/- during the period from 1-7-2003 to 31-3-2005. Accordingly a show cause notice was issued to the appellant which has culminated into the impugned order vide which the adjudicating authority confirmed the demand of Service Tax of Rs. 70,308/-recovery of interest was also ordered under the provisions of Section 75 of the Finance Act, 1994; No penalty under Sections 76, 77 and 78 of the Finance Act, 1994 was imposed on the appellant. 4. Counsel for the appellant contended that in case of other individual cases, the department itself has passed the order dropping the demand which reads as under :- Serial No. Appeal No. (APPL/JPR - I/ST/JP/) Name of appellant Amount involved (in Rs.) 1 2 3 4 1. 91/II/2011 Atul Maheshwari, Usha Kiran, 11, Geej Garh Vihar Colony, Hawa Sarak, Jaipur 25320 2. 92/II/2011 Atul Maheshwari, Usha Kiran, 11, Geej Garh Vihar Colony, Hawa Sarak, Jaipur 33991 3. 93/II/2011 Atul Maheshwari, Usha Kiran, 11, Geej Garh Vihar Colony, Hawa Sarak, Jaipur 14642 4. 103/II/2011 Sharad Vyas, 9/302, Malviya Nagar, Jaipur 28515 5. 104/II/2011 Vyas R.K., 9/902, Malviya Nagar, Jaipur 9252 6. 105/II/2011 Rajendra Kumar Vyas, 9/902, Malviya Nagar, Jaipur 50570 7. 122/11/2011 Duli Chand Jain, Behind Jewels Emporium Panch Batti, M. I. Road, Jaipur 59037 8. 123/11/2011 Duli Chand Jain, C/o T.C. Jain & Company, Opp. Canara Bank, Jayanti Market, Jaipur 15058 5. 103/II/2011 Sharad Vyas, 9/302, Malviya Nagar, Jaipur 28515 5. 104/II/2011 Vyas R.K., 9/902, Malviya Nagar, Jaipur 9252 6. 105/II/2011 Rajendra Kumar Vyas, 9/902, Malviya Nagar, Jaipur 50570 7. 122/11/2011 Duli Chand Jain, Behind Jewels Emporium Panch Batti, M. I. Road, Jaipur 59037 8. 123/11/2011 Duli Chand Jain, C/o T.C. Jain & Company, Opp. Canara Bank, Jayanti Market, Jaipur 15058 5. In our considered opinion, merely because the appellant has referred in his address as Capital consultancy, even if it is a proprietorship firm, it is an individual. 6. In that view of the matter, in our considered opinion, the applicant will not be commercial concern in view of Section 65(105)(zzb) of the Finance Act, 1994. 7. Therefore, the issue is answered in favour of the assessee and against the department. 8. The appeal stands allowed.