https://www.taxtmi.com/caselaws?id=325772 A private limited company could not be made liable through attachment of its bank account for service tax dues assessed against a different proprietorship concern. The company was treated as a separate legal entity, and the fact that its director had earlier been the proprietor of the defaulting concern did not justify lifting the corporate veil or treating both entities as one without a legal basis. Recovery proceedings had been initiated against the proprietorship, not the company, so attachment against the company was not sustainable and had to be raised. en-us Fri, 04 Mar 2016 00:00:00 +0530 Tue, 29 Mar 2016 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325772 A private limited company could not be made liable through attachment of its bank account for service tax dues assessed against a different proprietorship concern. The company was treated as a separate legal entity, and the fact that its director had earlier been the proprietor of the defaulting concern did not justify lifting the corporate veil or treating both entities as one without a legal basis. Recovery proceedings had been initiated against the proprietorship, not the company, so attachment against the company was not sustainable and had to be raised. Case-Laws Service Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325772