Case Law Details
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 goods manufactured by the partnership firm, marketing of the goods manufactured by the partnership firm, functioning as a consignment and sales agent of the partnership firm etc.
The case put up is that the Respondent undertook these activities in its capacity as a partner of the firm in accordance with the deed of partnership. These activities were not undertaken pursuant to a separate contract between the Respondent and the partnership firm for the purpose of providing any service.
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