Service Tax Not Applicable in Joint Venture Revenue Sharing; No Service Provider or Receiver Relationship Found.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing of Revenue - unincorporated joint venture / JV agreement - there is no relationship of service provider or service receiver, between the parties to joint venture agreement and there is no consideration received by either side for the claim of rendering certain service. - Service tax liability cannot be fastened on the respondent - AT....