2020 (3) TMI 19

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..... nd the proprietorship business was taken over by the partnership firm with all the assets and liabilities - HELD THAT:- The service tax for some period was being paid in the name of the sole proprietorship business, and not in the name of partnership firm. Subsequently the partnership firm claimed that the tax for the relevant period be treated as the tax paid by partnership firm - It is pointed o .....

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..... e The main partner of the petitioner firm was earlier running the business as the sole proprietorship business. Subsequently, a partnership firm was constituted and the proprietorship business was taken over by the partnership firm with all the assets and liabilities. However, the service tax for some period was being paid in the name of the sole proprietorship business, and not in the na .....

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