Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1231 - AT - Service TaxGTA Service - proprietary concern or partnership firm - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership firm - Held that:- While there is an allegation that appellants are a partnership firm no cognizance has been accorded to the proof adduced by them. Ld. Consultant has also submitted that even the registration certificate has been issued to the assessee as a proprietary concern - the appellant is not required to discharge tax liability under GTA. Reliance placed in the case of ANDAL MOTORS VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM [2017 (9) TMI 1328 - CESTAT CHENNAI], where in a similar situation, it was held that Being a proprietary concern, the appellant as a consignee of GTA services will not fall under the category of corporation, society or cooperative society. Appeal allowed - decided in favor of appellant.
|