2017 (10) TMI 507

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....he Appellants : Ms Vibha Narang, Advocate For The Respondent : Shri S Nunthuk, AR Per Ms. Archana Wadhwa : The appellant is engaged in providing Insurance Auxiliary Service and is duly registered with the Service Tax department and were discharging their tax liability, after availing the input service credit. 2. The dispute in the present appeal relates to the inputs service credit ava....

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....tes and both the said service providers are the proprietary concern of one Shri Amit Mahendra Dhruva. Since Shri Amit Mahendra Dhruva has one PAN card and since registration is PAN card based, both the proprietary units of the same proprietor are given only one registration number. Both were paying service tax and were filing ST 3 returns under one service code number. Infact the balance sheet of ....

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.... same on the basis of said invoices. Accordingly, the demand was confirmed along with confirmation of interest and imposition of penalty. 5. Hence the present appeal. 6. The facts are not in dispute. Both the service provider firms were the proprietary units of one Mr Amit Dhruva and were allotted one common registration Number by Service Tax department. It is in this scenario that both the ....