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    <title>Revenue-Sharing in Hotel Operations Not Classified as Service; No Service Tax Demand Due to Lack of Provider-Recipient Relationship.</title>
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    <description>Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a revenue sharing agreement by itself does not necessarily imply provision of service, unless service provider and service recipient relationship is established - agreement did not bring out any service provider and service recipient relationship - Demand set aside - AT</description>
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