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8.3 It is the Noticee's argument that they have reflected the taxable value and tax payable by them in the service tax returns filed under the PAN- ADSPN7217K of Shri K. Surendran Nair and that this is human error which should be condoned. As noted earlier, the identity of a partnership firm and that of an individual are separate and distinct; and the argument of human error here does not hold good particularly when the individual concerned is also engaged in providing taxable services on his own. I therefore, unable to convince myself to accept such argument of condonable human error in the facts and circumstances of this case."