2019 (8) TMI 1565

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..... umar Singh, Authorised Representative, for the Respondent. ORDER After hearing both the sides duly represented by Shri Manoj Kumar Agarwal, Learned Chartered Accountant on behalf of the appellant and Shri Pawan Kumar Singh on behalf of Revenue, I note that the appellant had provided Renting of Immovable Property Service to M/s. Indus Towers Ltd. and the appellants were issued with a show cause n .....

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..... tributed the same to the different partners, therefore the partnership firm should not be taxed. The said contention of the appellant is not tenable in law because as per the books of account and as per the record of the service receiver the payment is made to the appellant and this fact cannot be denied. In view of the fact of the case, I do not find any reason to interfere with the impugned Orde .....

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