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Service tax not payable on services rendered by partners to partnership firm
Case Law Details
- Case Name
- Principal Commissioner, Central Tax and Service Tax Vs Cadila Healthcare Limited (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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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 ...
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