2010 (6) TMI 335

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..... affair of business in the name and style of Star Shine Cable Network - further submits that his son is registered with MTNL to do the above work and he is not the service provider - Held that: - Applicant is the proprietor of the appellant firm who has applied for registration with the department and income tax returns are also filed by him for the said unit - direct the applicants to make pre-dep .....

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..... rkash who is dealing with whole affair of business in the name and style of Star Shine Cable Network. He further submits that his son Shri Vikram Parkash is registered with MTNL to do the above work and Shri Parshotam Parkash is not the service provider. Hence, service tax demand, interest and penalty is not sustainable against him. 4. On perusal of record, we find that Shri Parshotam Park .....

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