https://www.taxtmi.com/highlights?id=67037 Termination fee - demand of service tax under the category of “permitting commercial use or exploitation of any event service” - The tripartite agreement which has been entered into has effectively circumvented this situation by transferring the rights from ZEEL to IMGR directly with the concurrence of the appellant for a consideration known as the termination fee paid by IMGR to ZEEL. The appellant has not rendered any service in this agreement, but has concurred to the agreement whereby the rights were transferred from ZEEL to IMGR. - demand set aside - AT en-us Mon, 12 Dec 2022 06:08:10 +0530 Mon, 12 Dec 2022 06:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67037 Termination fee - demand of service tax under the category of “permitting commercial use or exploitation of any event service” - The tripartite agreement which has been entered into has effectively circumvented this situation by transferring the rights from ZEEL to IMGR directly with the concurrence of the appellant for a consideration known as the termination fee paid by IMGR to ZEEL. The appellant has not rendered any service in this agreement, but has concurred to the agreement whereby the rights were transferred from ZEEL to IMGR. - demand set aside - AT Highlights Service Tax Mon, 12 Dec 2022 06:08:10 +0530 https://www.taxtmi.com/highlights?id=67037