Refund claim - refund claim was made by M/s. A. K. Associates, a ...
Proprietor Granted Service Tax Refund as Individual and Business Are Not Separate Entities.
September 13, 2016
Case Laws Service Tax AT
Refund claim - refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for was paid by Shri. Kishor Hiralal Daga - proprietor and proprietorship form are not separate legal entities - refund allowed - AT
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