TaxTMI 
TaxTMI 
2017 (3) TMI 65
X X X X Extracts X X X X
X X X X Extracts X X X X
...., legal heir of assessee, late Shri Vivek Yashwantrao Bhandare, is in appeal against order-in-appeal no. AV (173) 73/2012 dated 4th October 2012 of Commissioner of Central Excise, Customs & Service Tax (Appeals), Aurangabad. 2. Assessee was a proprietorship providing 'commercial and industrial construction service' and 'works contract service'. Service tax of Rs. 18,16,206/- was demanded as short....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the ratio of the majority decision contained in Murarilal's case (supra) would lead to the conclusion that the necessary machinery provisions were already contained in the Bombay Sales Tax Act, 1953 which were good enough to bring into the tax net persons who wished to evade taxes by the expedient of dissolving a partnership firm. The fact situation in the present case is entirely different. I....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... clear on a reading of the aforesaid paragraph that what revenue is asking us to do is to stretch the machinery provisions of the Central Excises and Salt Act, 1944 on the basis of surmises and conjectures. This we are afraid is not possible. Before leaving the judgment in Murarilal's case (supra), we wish to add that so far as partnership firms are concerned, the Income Tax Act contains a specifi....