9911796707
TMI Blog2008 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the Director of appellant firm was a partner in the partnership firm & the liability of the partnership firm devolved on the partners of the firm, is not acceptable - prima facie case against the demand & penalties – stay granted - S/228/2007/MAS - 33/2008 - Dated:- 14-1-2008 - Shri P. Karthikeyan, Member (T) Ms. Natasha Jhaver, Advocate, for the Appellant. Dr. Nitish Birdi, SD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artners of which is a Director in the appellant firm. The partnership firm existed before the appellant firm, a private limited company, was incorporated on 29-10-2001, The demand has been made on the limited company, a legal entity which cannot be fastened with the liability of the partnership firm for the reason that one of the Directors of the limited company happens to be a partner of the diss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... render advertisement service through F.M Radio whereas the appellants are engaged in out-door advertisement business such as display on bus shelters, railway stations, hoardings etc. 3. Ld. SDR submits that the Director of the appellant firm was a partner in the partnership firm and the liability of the partnership firm devolved on the partners of the firm. Therefore the impugned order demandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the tax or suffer penalty for rendering service with out following the statutory formalities. I find that the appellants have made a prima facie case against the demand and penalties in the impugned order. In the circumstances, it is ordered that there shall be complete waiver of pre-deposit and stay of recovery of the dues as per the impugned order till the final disposal of the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
