CESTAT Delhi Allows Service Tax Paid Under Partner’s PAN as Firm Liability Discharge

Deepa Construction Vs Commissioner of Central Goods Service Tax (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi arose from an Order-in-Original dated 28.05.2020 confirming a service tax demand of ₹2,83,27,069 along with interest under Section 75, penalties of ₹10,000 each under Sections 77(1) and 77(2), and an equivalent penalty under Section 78 of the Finance Act, 1994. The appellant, a partnership firm established in 2004, was engaged in construction and works contract services for entities including NDMC, TRF Ltd, Dee Tech Project ...