Partnership Firms Liable for Service Tax under Service Tax Rules

The Appellate Tribunal CESTAT, CHENNAI held that partnership firms are liable to pay service tax under Rule 2 (1) (d) (v) (g) of the Service Tax Rules, 1994. The impugned order was overturned, and the Order-in-Original was reinstated, allowing the department's appeal.

---

---

The Appellate Tribunal CESTAT, CHENNAI ruled that partnership firms are liable to pay service tax as per Rule 2 (1) (d) (v) (g) of the Service Tax Rules, 1994. The impugned order was set aside, and the Order-in-Original was restored. The department's appeal was allowed.

---