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    <description>Service tax on services rendered by a partner to the partnership firm depended on whether the partner and firm could be treated as distinct persons for tax purposes. The matter was considered prima facie covered by earlier decisions, but the applicability of that precedent required a factual comparison to confirm material identity with the cited cases. Because the adjudicating authority had not examined the dispute in that light, the existing orders were set aside and the matter remanded for fresh adjudication after considering the prior decisions.</description>
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