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        Case ID :
        Service Tax

        Liability of service tax - appellants are partners of...

        Partners Not Liable for Service Tax on Firm's Remuneration, No Separate Service Recipient Exists, Profits Misclassified as Sales.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Liability of service tax - appellants are partners of partnership firm and they received certain renumeration from the firm - The partner of a partnership firm is none other than the same, therefore, one would cannot provide service to oneself. As there is no recipient of service in this case, no service has been provided by the appellant. In the income tax returns, the figures shown by the appellants as sale of service is just a portion of the profit earned by them from the partnership firm. In that circumstance, on merits itself, the appellants are not liable to pay service tax. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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