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2017 (6) TMI 859 - AT - Service TaxBusiness Auxiliary Services - Joint venture - sharing of consideration - Held that: - the appellants are not at all liable to pay service tax because as per the agreement between the appellant and their co-venturer GIT, the service has already been taxed and the service tax has already been paid by the co-venturer and it would amount to taxing the same transaction more than once under the different categories which is not the spirit of law - demand set aside - appeal allowed - decided in favor of appellant.
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