https://www.taxtmi.com/caselaws?id=201961 The tribunal recalled its orders imposing service tax liability on a partnership firm for a rent-a-cab scheme operation due to lack of jurisdiction in remanding the matter. The Commissioner (Appeals) incorrectly remanded the case, leading to subsequent orders being voided. It was clarified that penalties cannot be imposed on both the firm and its partners simultaneously. The appeals were allowed, and the case was remanded for proper consideration, emphasizing the importance of adhering to statutory authority and legal principles in such matters. en-us Mon, 04 Oct 2010 00:00:00 +0530 Mon, 22 Sep 2014 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201961 The tribunal recalled its orders imposing service tax liability on a partnership firm for a rent-a-cab scheme operation due to lack of jurisdiction in remanding the matter. The Commissioner (Appeals) incorrectly remanded the case, leading to subsequent orders being voided. It was clarified that penalties cannot be imposed on both the firm and its partners simultaneously. The appeals were allowed, and the case was remanded for proper consideration, emphasizing the importance of adhering to statutory authority and legal principles in such matters. Case-Laws Service Tax Mon, 04 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201961