https://www.taxtmi.com/caselaws?id=422540 The court held that a partner and a partnership firm are not distinct legal entities. Services provided by a partner to a partnership firm are not taxable under the Finance Act, 1994. Remuneration received by a partner from a partnership firm is considered a share of profits and not a taxable service. The definition of "person" under the General Clauses Act does not apply to the partnership context. The court ruled in favor of the respondents, dismissing the revenue's appeals and disposing of civil applications for stay. en-us Wed, 30 Mar 2022 00:00:00 +0530 Thu, 02 Mar 2023 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422540 The court held that a partner and a partnership firm are not distinct legal entities. Services provided by a partner to a partnership firm are not taxable under the Finance Act, 1994. Remuneration received by a partner from a partnership firm is considered a share of profits and not a taxable service. The definition of "person" under the General Clauses Act does not apply to the partnership context. The court ruled in favor of the respondents, dismissing the revenue's appeals and disposing of civil applications for stay. Case-Laws Service Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422540