Service tax liability in individual capacity of partner

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Querist : Anonymous

Querist : Anonymous (Querist)

19 September 2012 If any person is partner in a partnership firm which is liable to pay service tax, then that person will also liable for service tax in his individual capacity even he is under threshold limit.
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Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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20 September 2012 A partnership firm and a partner of such firm are two different persons in the service tax statute. Hence the liabilities of both would be separate in service tax statute. Please refer Section 2(37) of the Finance Act 1994 for the definition of person.