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    <title>Court Rules No Service Provider-Recipient Relationship Exists Between Partner and Partnership Firm; No Service Tax Due.</title>
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    <description>Demand of service tax on partners services to partnership firm - separate identity - mutuality of services - there cannot be a service provider – service recipient relationship between a partner and the partnership firm when a partner discharges his duties as a partner pursuant to deed of partnership. Hence no service tax is payable on the activities performed by the respondent in the capacity of partner to the firm - HC</description>
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