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Service Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing ...

Service Tax

May 26, 2023

Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing of Revenue - unincorporated joint venture / JV agreement - there is no relationship of service provider or service receiver, between the parties to joint venture agreement and there is no consideration received by either side for the claim of rendering certain service. - Service tax liability cannot be fastened on the respondent - AT

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