https://www.taxtmi.com/caselaws?id=775641 The CESTAT Kolkata held that the appellant, engaged in a joint venture with NNC, did not provide taxable business support or manpower recruitment services, as reimbursements were under the joint venture agreement and not service charges. The demand for Service Tax on renting immovable property was rejected since the appellant's arrangement with food vendors was revenue-sharing, not rental, and no amounts were recovered from employees for concessions. A minor outstanding amount of Rs. 31,999/- related to works contract service was admitted by the appellant and directed to be paid with interest. Penalties imposed were set aside as no penalty was warranted. The appeal was disposed of accordingly. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775641 The CESTAT Kolkata held that the appellant, engaged in a joint venture with NNC, did not provide taxable business support or manpower recruitment services, as reimbursements were under the joint venture agreement and not service charges. The demand for Service Tax on renting immovable property was rejected since the appellant's arrangement with food vendors was revenue-sharing, not rental, and no amounts were recovered from employees for concessions. A minor outstanding amount of Rs. 31,999/- related to works contract service was admitted by the appellant and directed to be paid with interest. Penalties imposed were set aside as no penalty was warranted. The appeal was disposed of accordingly. Case-Laws Service Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775641