https://www.taxtmi.com/caselaws?id=775909 CESTAT held that service tax liability on the entry fee is limited to the appellant's share as per the revenue sharing agreement with NHPL. Both parties discharged their respective service tax liabilities, resulting in the Revenue receiving tax on the entire amount. The appellant was not prejudiced by this arrangement. The tribunal ruled in favor of the appellant on merits, rendering issues of limitation, interest, and penalty unnecessary to consider. The impugned order was set aside and the appeal allowed. en-us Fri, 01 Aug 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775909 CESTAT held that service tax liability on the entry fee is limited to the appellant's share as per the revenue sharing agreement with NHPL. Both parties discharged their respective service tax liabilities, resulting in the Revenue receiving tax on the entire amount. The appellant was not prejudiced by this arrangement. The tribunal ruled in favor of the appellant on merits, rendering issues of limitation, interest, and penalty unnecessary to consider. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775909