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2017 (4) TMI 998 - AT - Service TaxValidity of SCN - Service on partners instead of firm - Held that: - the rent is received by the Partnership Firm, viz; M/s Satyanarayana Paddy Boiled Unit (SPBU). The property is owned by them and property tax is also paid in the name of the unit. The premises was given for lease for sole use as auction platform for tobacco growers to enable them to get better price for their produce. The service provider here is M/s SPBU and not the individual partner. Therefore, the show cause notice/demand raised against one partner/Managing Partner is non est in law - reliance placed in the case of Hindustan Foam Industry Vs. CCE [1989 (9) TMI 274 - CEGAT, NEW DELHI] - appeal allowed - decided in favor of appellant.
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