https://www.taxtmi.com/caselaws?id=797731 Cost allocations and reimbursements among co-venturers under Joint Operating Agreements do not constitute consideration for Manpower Supply Service or Business Support Service where the operator performs its own obligations for the common petroleum enterprise. Proportionate recovery of manpower, administrative and operational expenditure through cash calls remains common-cost sharing, not an independent service transaction, absent a service provider-recipient or contractor-contractee relationship. The extended limitation period cannot apply where the arrangements and agreements were disclosed in statutory records and returns, and fraud, wilful misstatement, or suppression with intent to evade Service Tax is not established. Interest and penalties consequently do not survive. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797731 Cost allocations and reimbursements among co-venturers under Joint Operating Agreements do not constitute consideration for Manpower Supply Service or Business Support Service where the operator performs its own obligations for the common petroleum enterprise. Proportionate recovery of manpower, administrative and operational expenditure through cash calls remains common-cost sharing, not an independent service transaction, absent a service provider-recipient or contractor-contractee relationship. The extended limitation period cannot apply where the arrangements and agreements were disclosed in statutory records and returns, and fraud, wilful misstatement, or suppression with intent to evade Service Tax is not established. Interest and penalties consequently do not survive. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797731