Service Tax Demand on Public-Private Partnerships Set Aside; Recognized as Joint Business Activities Regardless of Structure.

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....Classification of services - support services of business or commerce or not - Such public private partnerships are at times described as collaboration, joint venture, consortium or joint undertaking. Regardless of the name or the legal form in which the same are conducted, they are essentially in the nature of partnership with each co-venturer contributing some of the resources for the furtherance of the joint business activity. - Demand set aside - AT....