https://www.taxtmi.com/caselaws?id=339515 The Tribunal dismissed the Revenue's appeal in a case concerning liability for service tax on windfarm development services. The MOU between the parties indicated a joint project without a clear service provider-recipient relationship. The payments made were for project development, not taxable services. The lack of evidence establishing a service provider-recipient relationship and unclear classification of taxable services led to the dismissal of the Revenue's appeal. The Tribunal emphasized the mutual interest in project development as key in determining the absence of service tax liability. en-us Tue, 10 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339515 The Tribunal dismissed the Revenue's appeal in a case concerning liability for service tax on windfarm development services. The MOU between the parties indicated a joint project without a clear service provider-recipient relationship. The payments made were for project development, not taxable services. The lack of evidence establishing a service provider-recipient relationship and unclear classification of taxable services led to the dismissal of the Revenue's appeal. The Tribunal emphasized the mutual interest in project development as key in determining the absence of service tax liability. Case-Laws Service Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339515