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    <title>High Court Affirms Tribunal Decision: Building Development Agreement Not Taxable as No Service Provider/Recipient Involved.</title>
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    <description>Building Development agreement - In the absence of there being any service provider and service recipient in relation to the transaction in question, the Tribunal was justified in holding that the transaction in this case cannot be considered as taxable - HC</description>
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      <description>Building Development agreement - In the absence of there being any service provider and service recipient in relation to the transaction in question, the Tribunal was justified in holding that the transaction in this case cannot be considered as taxable - HC</description>
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