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Service Tax - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Demand of service tax on partners services to partnership firm - ...

Case Laws     Service Tax

May 18, 2022

Demand of service tax on partners services to partnership firm - separate identity - mutuality of services - there cannot be a service provider – service recipient relationship between a partner and the partnership firm when a partner discharges his duties as a partner pursuant to deed of partnership. Hence no service tax is payable on the activities performed by the respondent in the capacity of partner to the firm - HC

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