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2022 (3) TMI 230 - AT - Service TaxLiability of service tax - appellants are partners of partnership firm and they received certain renumeration and distribution of profit and same amount is shown as profit in their income tax returns - HELD THAT:- The service recipient at the best in this case is only a partnership firm. The partner of a partnership firm is none other than the same, therefore, one would cannot provide service to oneself. As there is no recipient of service in this case, no service has been provided by the appellant. In the income tax returns, the figures shown by the appellants as sale of service is just a portion of the profit earned by them from the partnership firm. In that circumstance, on merits itself, the appellants are not liable to pay service tax. There are no merit in the impugned orders - appeal allowed - decided in favor of appellant.
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