Service tax not payable on services rendered by partners to partnership firm

Principal Commissioner, Central Tax and Service Tax Vs Cadila Healthcare Limited (Gujarat High Court) Facts- The respondent formed a Partnership Firm named and styled as M/s. Zydus Healthcare. The three partners were the respondents Cadila Healthcare Ltd., Cadila Healthcare Staff Welfare Trust and M/s. German Remedies Ltd. respectively. The respondents’ share in the profit of the partnership firm is 96% and the balance with respect to the two other partners have 2% of share. The Respondent, in its capacity as a partner of the firm was to carry out certain activities such as distribution of g...