2019 (3) TMI 1678

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..... ppellant Shri Bharat Raichandani, Advocate, for respondent ORDER Per: S.K. Mohanty Heard both sides and examined the case records. 2. Revenue is in appeal against the impugned order dated 30.12.2014 passed by the Commissioner of Customs, Central Excise & Service Tax, Panaji, Goa. The impugned order was assailed on the ground that services provided by the respondent to M/s. Brittos Amusements .....

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..... eement and there is no consideration received by either side for rendering the service. He has further held that the agreement specifically provides that the profit/loss arising out of the business should be shared by both sides. Thus, it transpires that there is no involvement of two persons, to execute the terms of the agreement; one is to be considered as service provider and the other to be se .....

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