2015 (1) TMI 1001

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..... ue is covered by the precedent decision of the Tribunal in the case of Dinesh Chandra V. Patel Vs. CST, Ahmedabad [2013 (12) TMI 1428 - CESTAT AHMEDABAD] and other decisions relied upon by the learned counsel. Moreover we also find that show-cause notice itself recognized the appellants in two groups one of the present two appellants and other of the children of the brother of father of Shri Ratil .....

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..... Accordingly the delay is condoned and the matter is taken up for decision. 2. Since the appeals filed by Shri Ratilal Naranji Patel and Ms. Jayaben Chimanlal Patel involve the same issue, both the appeals are taken up together and a common order is passed. 3. The learned counsel on behalf of the appellants submits that in this case the service tax has been demanded on the ground that the cla .....

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..... int account and the appellants are represented as HUF, the demand has to be confirmed. 5. We have considered the submissions. Ongoing through the Income Tax returns, we find that returns have been filed in the individual capacity and not HUF. As submitted by the learned counsel, the issue is covered by the precedent decision of the Tribunal in the case of Dinesh Chandra V. Patel Vs. CST, Ahmeda .....

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