TMI Blog2017 (10) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... edit - Held that: - Both the service provider firms were the proprietary units of one Mr Amit Dhruva and were allotted one common registration Number by Service Tax department. It is in this scenario that both the units were using the same registration number and it is only subsequently, an objection was raised and a separate service tax registration number was allotted to M/s. Allied Risk Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant during the period April, 2009 to September, 2009 from one M/s. Allied Risk Management INS Service. By taking note of the fact that the registration number of M/s. Allied Risk Management is one under which M/s. Amit Associates is also registered, Revenue entertained a view that the input services issued by M/s. Allied Risk Management are not proper eligible inputs for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the firms are common and income tax returns were also filed in the name of proprietor of the firms. It is only subsequently, the Revenue objected to a common Registration Number of both the firms and as a result M/s. Allied Risk Management took a separate registration on 11.10.2010. As such, they contended that inasmuch as M/s. Allied Risk Management had paid Service Tax, under a common registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were using the same registration number and it is only subsequently, an objection was raised and a separate service tax registration number was allotted to M/s. Allied Risk Management. Otherwise it is not disputed on record that M/s. Allied Risk Management had paid the service tax which was collected by them from the appellants, who have utilized their services. In the absence of any doubt to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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