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2018 (2) TMI 150 - AT - Service TaxDemand from re-constituted partnership firm - Held that: - the partnership firm constituted by the original partners is no longer in existence as it has been dissolved by the death of the partners - since the firm has obtained new service tax registration, we are of the opinion that the demand prior to 27.8.2000 will not sustain which requires to be set aside, which we hereby do. Valuation - includibility - amount repaid / refunded to the customers - Held that: - This issue has not been considered by the authorities below. The said issue requires verification and for this matter, we are of the view that the matter has to be remanded to the adjudicating authority - matter on remand. Appeal allowed by way of remand.
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