The Court held that the existence of a common director does not dilute corporate separateness, nor does it authorise the tax department to recover dues of one company from another.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

The CA was duty bound for ensuring that all the attachment(s) required in Form 23AC have in fact been duly and completely attached to this form, however, since he failed to ensure the same in respect of Form 23AC, he was considered grossly negligent in his duty.