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<h1>Partnership Firms Liable for Service Tax under Service Tax Rules</h1> 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, ... Transport operator - Registered partnership firm - Rule 2 (1) (d) (v) (g) of the Service Tax Rules, 1994 - registered partnership firms are required to pay service tax - Decided in the favour of the revenue 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.
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