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2024 (1) TMI 140 - AT - Service TaxDistinct persons or not - partners and partnerships firm - Whether a partner can be considered as service provider for the service rendered to its partnership firm as the partners of partnership firm are individually called as a partners? - HELD THAT:- It is found that the issue involved in the present case and the issue in the judgment of PRINCIPAL COMMISSIONER, CENTRAL TAX AND SERVICE TAX VERSUS CADILA HEALTHCARE LIMITED [2022 (5) TMI 800 - GUJARAT HIGH COURT] prima facie appears to be identical. However, the submission of the learned AR agreed upon that before applying the ratio of any judgment, it needs to be seen whether the facts of both the cases are identical or otherwise. Since the Adjudicating Authorities have not seen judgment of Cadila Healthcare, in the interest of justice, the matter needs to go back for reconsideration in the light of the judgments in the case of Cadila Healthcare. Appeals are allowed by way of remand to the adjudicating authority for passing a fresh order.
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