2014 (10) TMI 602

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..... firm which was dissolved at the relevant time. As such, it is a mistake on the part of the respondents which is required to be rectified and the amount deposited in the partnership firm is required to be adjusted in the assessee’s registered code - Decided against Revenue. - ST/57726/2013(SM) - Final Order No. A/50261/2014-SM(BR) - Dated:- 21-1-2014 - Ms. Archana Wadhwa, Member (J) Shri R .....

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..... observed that the respondent was one of the partner of the erstwhile partnership was eligible to claim refund, if otherwise admissible. He observed that when the amount in question does not pertain to any outstanding liability of the partnership firm, the money deposited by the respondent in the old Service Tax registration code belonging to the partnership firm is a sheer mistake and has to be co .....

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