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1. Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing of Revenue - unincorporated joint venture / JV agreement - there is no relationship of service provider...

2. Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

3. Deduction u/s.80IB(10) - The joint venture was merely used as conduit to facilitate execution of housing project work, the actual work was done by the two members of JV....

4. Levy of service tax - renting of immovable property service - Joint Venture (JV) agreement - sharing of revenue is not a consideration for rendition of any services -...

5. Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port...

6. Valuation of services - Joint venture - inclusion of "cost petroleum" and "profit petroleum" as per the Production sharing contract - inclusion of cash calls in the...

7. CENVAT credit - Credit of EOU availed by its DTA unit - Cursory reading of Sub Rule 4 of Rule 12 A would indicate that Cenvat Credit available with one of registered...

8. Levy of Service Tax - Joint venture - expenditure incurred by the appellant, in respect of its employees and assets which were deployed for undertaking joint operations...

9. Credit of TDS can be given only in the hands where income therefrom is subjected to tax. If accrual of income in respect of the receipts received dejure by joint venture...

10. Provisions of section 194C are not attracted in the case of payments made by the Joint Venture to its constituent members - Relied upon KCEL-MEIL (JV) [2015 (1) TMI 744...

11. TDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS is required - AT

12. Levy of service tax - contribution to Joint Venture / Partnership arrangements - it is clearly impermissible to hold that the contribution made by a co-venturer...

13. Activity under the Joint Venture Agreement (JDA) - the activity undertaken by the appellant with its cost equivalence recorded in the books is nothing but capital...

14. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

15. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...