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TMI Blog2024 (1) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... 5- DB , SERVICE TAX APPEAL NO. 10889 OF 2015 - Final Order No. 10015,10016-10020/2024 - Service Tax - Distinct persons or not - partners and partnerships firm - Whether a partner can be considered as service provider for the service rendered to its partnership firm as the partners of partnership firm are individually called as a partners? - HELD THAT:- It is found that the issue involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CAL), MR. RAJU Shri Hardik Modh, Advocate for the Appellant Shri Prabhat K Rameshwaram, Additional Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved in these appeals is that whether a partner can be considered as service provider for the service rendered to its partnership firm as the partners of partnership firm are individually called as a partne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Vs. Cadila Healthcare 2.2 He submits in view of the above judgments, issue has been settled in favour of the appellant, accordingly appeals be allowed. 3. Shri Prabhat K Rameshwaram, Learned Additional Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 3.1 He submits that whether the judgments cited by the learned Counsel is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, we are of the view that since the Adjudicating Authorities have not seen judgment of Cadila Healthcare, in the interest of justice, the matter needs to go back for reconsideration in the light of the judgments in the case of Cadila Healthcare, cited above. 5. Accordingly, the impugned orders are set aside. Appeals are allowed by way of remand to the adjudicating authority for passing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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