https://www.taxtmi.com/caselaws?id=775644 The CESTAT upheld the rejection of the appellant's refund claim for service tax paid to a joint venture partner, holding that the transactions between two distinct legal entities cannot be treated as self-service. Services rendered under the joint venture agreement between separate entities are taxable, as both the joint venture and its members are distinct persons under Section 65B of the Finance Act, 1994. The appellant failed to provide sufficient documentary evidence to establish payment of service tax, and the tribunal found that the service tax was correctly paid by the appellant. Consequently, the appeal was dismissed, affirming the denial of the refund claim. en-us Fri, 25 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775644 The CESTAT upheld the rejection of the appellant's refund claim for service tax paid to a joint venture partner, holding that the transactions between two distinct legal entities cannot be treated as self-service. Services rendered under the joint venture agreement between separate entities are taxable, as both the joint venture and its members are distinct persons under Section 65B of the Finance Act, 1994. The appellant failed to provide sufficient documentary evidence to establish payment of service tax, and the tribunal found that the service tax was correctly paid by the appellant. Consequently, the appeal was dismissed, affirming the denial of the refund claim. Case-Laws Service Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775644