2018 (4) TMI 840

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..... t Trust Versus Commissioner of Customs, Central Excise & Service Tax, Goa- (Vice-Versa) [2016 (11) TMI 520 - CESTAT MUMBAI], where similar issue was dealt and it was held that The money flow to the Assessee from SWPL, under the nomenclature of Royalty, is not a consideration for rendition of any services but infact represents the Appellant’s share of revenue arising out of the Joint Venture being .....

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..... by the appellant is on the nature of the agreement. Admittedly, the agreement itself states the intend of the Joint Venture agreement of partnership between the godown owner (appellant) and the State Warehousing Corporation. Further, there were identified responsibilities for each party. This is not the case about the handing over of the property and receipt of consideration of such property. The .....

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..... the case of Gujarat State Fertilizers and Chemicals Ltd. Anr. 2016 TIOL-198-SC-ST and the decision of the Tribunal in Mormugao Port Trust - 2017 (48) S TR 69 (Tribunal - Mumbai). The issues dealt with in this case are also with reference to Joint Venture arrangement claimed by the appellant. In view of the above discussion and analysis, we find the impugned orders are not sustainable and acco .....

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