Revenue-Sharing in Hotel Operations Not Classified as Service; No Service Tax Demand Due to Lack of Provider-Recipient Relationship.

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....Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a revenue sharing agreement by itself does not necessarily imply provision of service, unless service provider and service recipient relationship is established - agreement did not bring out any service provider and service recipient relationship - Demand set aside - AT....