https://www.taxtmi.com/caselaws?id=335458 SC held that joint venture arrangement between two companies for sharing incineration facility expenses does not constitute provision of services attracting service tax. The payment made by one party to another represented agreed cost-sharing under joint venture, not service charges. Court ruled that handling and maintenance of incineration facilities constituted joint venture with shared expenditure rather than service provision. Service tax demand was unwarranted and set aside. Appeal allowed against Revenue. en-us Tue, 22 Nov 2016 00:00:00 +0530 Sat, 21 Mar 2026 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335458 SC held that joint venture arrangement between two companies for sharing incineration facility expenses does not constitute provision of services attracting service tax. The payment made by one party to another represented agreed cost-sharing under joint venture, not service charges. Court ruled that handling and maintenance of incineration facilities constituted joint venture with shared expenditure rather than service provision. Service tax demand was unwarranted and set aside. Appeal allowed against Revenue. Case-Laws Service Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335458