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2017 (3) TMI 18 - AT - Service TaxDemand of service tax on amount paid under Joint development agreement (JDA / MOU) - sharing of revenue and expenses - Development of Windfarm and related activities - The respondent entered into an MOU with M/s. Vestas-RRB for sharing of work and responsibilities in operationalising the said wind farm - whether it is correct to hold that the respondents were providing various taxable services like erection, commissioning or installation services, Commercial or industrial construction services, scientific and technical consultancy services to M/s. Vestas RRB? Held that: - There is no agreement to provide or receive service between the parties in the MOU. Both the parties are mutually interested in attracting the investors to invest in the wind farm and to operationalise 25 wind mills for mutual benefit - the nature of service taxable classification and consideration attributable to such individual services have not been indicated at all - The amount received from M/s. Vestas RRB in terms of the MOU was summarily considered as a consideration for taxable service without examination and pointing out the nature of service and its classification - appeal dismissed - decided against Revenue.
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