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    <title>Proprietor Granted Service Tax Refund as Individual and Business Are Not Separate Entities.</title>
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    <description>Refund claim - refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for was paid by Shri. Kishor Hiralal Daga - proprietor and proprietorship form are not separate legal entities - refund allowed - AT</description>
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