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Service Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Levy of Service Tax - appellant is a partner and the service ...

Case Laws     Service Tax

April 29, 2021

Levy of Service Tax - appellant is a partner and the service recipient is a partnership firm - the appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnership firm M/s Zydus Healthcare. And as a remuneration, the appellant have been received the amount which is nothing else but a special share in the profit. - not liable to service tax - refund allowed - AT

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