https://www.taxtmi.com/caselaws?id=76754 Service tax liability for past services of a partnership firm could not be fastened on a private limited company without proof that both were the same legal entity. The incorporation documents, memorandum and articles of association showed that a different entity had been converted into the appellant company, not that the partnership firm itself had been incorporated. In the absence of evidence linking the firm to the company as one continuing entity, the demand for service tax, interest and penalty in respect of the firm's earlier services could not be sustained against the company. en-us Tue, 27 Apr 2010 00:00:00 +0530 Fri, 16 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76754 Service tax liability for past services of a partnership firm could not be fastened on a private limited company without proof that both were the same legal entity. The incorporation documents, memorandum and articles of association showed that a different entity had been converted into the appellant company, not that the partnership firm itself had been incorporated. In the absence of evidence linking the firm to the company as one continuing entity, the demand for service tax, interest and penalty in respect of the firm's earlier services could not be sustained against the company. Case-Laws Service Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76754