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    <title>2018 (4) TMI 840 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant, emphasizing that the agreement in question was more aligned with a joint venture agreement than a standard rent agreement for the usage of immovable property. By analyzing the terms of the agreement and the shared responsibilities outlined within it, the Tribunal concluded that the impugned order was not sustainable, clarifying the distinction between rent and joint venture agreements in the context of service tax imposition on property rentals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=358729</link>
      <description>The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant, emphasizing that the agreement in question was more aligned with a joint venture agreement than a standard rent agreement for the usage of immovable property. By analyzing the terms of the agreement and the shared responsibilities outlined within it, the Tribunal concluded that the impugned order was not sustainable, clarifying the distinction between rent and joint venture agreements in the context of service tax imposition on property rentals.</description>
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      <pubDate>Fri, 23 Feb 2018 00:00:00 +0530</pubDate>
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