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2018 (7) TMI 1120 - AT - Service TaxReverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - Revenue claims that the amounts paid by the appellant to SSLC were on account of ‘Business Auxiliary Services’ - Held that:- Revenue has not produced any invoices raised by SSLC on the appellant for providing ‘Business Auxiliary Service’ to establish that the amounts of ₹ 16,77,30,366/- paid by appellant to SSLC was not in terms of para 6.1 of the agreement, but it was for providing ‘Business Auxiliary Service’ by SSLC to the appellant - the said SCN is not sustainable for demand of Service Tax of ₹ 1,84,88,270/- under Reverse Charge Mechanism from the appellant - appeal allowed - decided in favor of appellant.
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