2019 (3) TMI 1678

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....dditional Commissioner (AR), for appellant Shri Bharat Raichandani, Advocate, for respondent ORDER Per: S.K. Mohanty Heard both sides and examined the case records. 2. Revenue is in appeal against the impugned order dated 30.12.2014 passed by the Commissioner of Customs, Central Excise & Service Tax, Panaji, Goa. The impugned order was assailed on the ground that services provided b....

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....eiver between the parties to joint venture agreement and there is no consideration received by either side for rendering the service. He has further held that the agreement specifically provides that the profit/loss arising out of the business should be shared by both sides. Thus, it transpires that there is no involvement of two persons, to execute the terms of the agreement; one is to be conside....