2011 (5) TMI 92 - AT - Service Tax

Transport operator - Registered partnership firm - Rule 2 (1) (d) (v) (g) of the Service Tax Rules 1994 - registered partnership firms are required to pay service tax - Decided in the favour of the revenue

Summary

The Appellate Tribunal CESTAT, CHENNAI ruled that partnership firms are liable to pay service tax as per Rule 2 (1) (d) (v) (g) of the Service Tax Rules, 1994. The impugned order was set aside, and the Order-in-Original was restored. The department's appeal was allowed.