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2019 (2) TMI 495 - AT - Service TaxDemand of service tax from the erstwhile partner of the firm - allegation that appellants/partner have collected amount from a purchaser of the flat - allegation is that the firm received ₹ 1.50 lakhs as service tax on 25.7.2011 in regard to the amount of ₹ 6.60 lakhs which was the balance to be paid by Shri Gangadharan who purchased the flat - Held that:- Merely because the appellant D. Prabhu had written a letter dated 13.7.2010 requesting the purchase to pay up the balance amount, the demand has been raised against the appellants herein - there is no logic of the department to issue such a notice against the appellants herein merely basing upon the letter written by the appellant when they were partners of the firm. The records show that the balance amount was paid by the purchaser of the flat by way of demand draft in favour of Shri Thiyagarajan, who continued to be the partner of the firm. The same evidences the payment made by the purchaser to the firm / Thiyagarajan. The demand of service tax made against the appellant is without any factual or legal basis - appeal allowed - decided in favor of appellant.
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