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2018 (4) TMI 840 - AT - Service TaxLevy of service tax - renting of immovable property service - Joint Venture (JV) agreement - sharing of revenue - Held that: - identical issue decided in the case of Ruchi Infrastructure Ltd. Versus CCE, Indore [2017 (12) TMI 958 - CESTAT NEW DELHI], where reliance placed in the case of Mormugao Port Trust Versus Commissioner of Customs, Central Excise & Service Tax, Goa- (Vice-Versa) [2016 (11) TMI 520 - CESTAT MUMBAI], where similar issue was dealt and it was held that The money flow to the Assessee from SWPL, under the nomenclature of Royalty, is not a consideration for rendition of any services but infact represents the Appellant’s share of revenue arising out of the Joint Venture being carried on by the Assessee and SWPL - demand set aside - appeal allowed - decided in favor of appellant.
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