https://www.taxtmi.com/highlights?id=70192 Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port from KPPL represents consideration for providing services relatable to the taxable service - the arrangements between the parties was one of public-private partnership and was in the nature of a joint venture where two parties have got together to carry out a specific economic venture on a revenue sharing basis and there is no service rendered by Mormugao Port which can be taxed. - AT en-us Thu, 08 Jun 2023 09:07:40 +0530 Thu, 08 Jun 2023 09:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70192 Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port from KPPL represents consideration for providing services relatable to the taxable service - the arrangements between the parties was one of public-private partnership and was in the nature of a joint venture where two parties have got together to carry out a specific economic venture on a revenue sharing basis and there is no service rendered by Mormugao Port which can be taxed. - AT Highlights Service Tax Thu, 08 Jun 2023 09:07:40 +0530 https://www.taxtmi.com/highlights?id=70192