Revenue Sharing agreement - Renting of immovable property to the ...

AAR Rules Revenue Sharing in Joint Venture as Taxable Service u/s 65B(37); Entities Considered Separate.

May 12, 2016

Case Laws Service Tax AAR

Revenue Sharing agreement - Renting of immovable property to the joint venture as per the Partnering Agreement - all 3 are separate persons under Section 65B(37), cannot be held as service to self - liable to service tax - AAR

View Source

← Previous Next →

Revenue Sharing agreement - Renting of immovable property to the ...

AAR Rules Revenue Sharing in Joint Venture as Taxable Service u/s 65B(37); Entities Considered Separate.

May 12, 2016

Case Laws Service Tax AAR

You may also like:

Assessee followed joint venture model for sharing revenue with collaborators as per franchise agreement. Assessee recorded all revenues, incurred expenditure, and shared...

Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing of Revenue - unincorporated joint venture / JV agreement - there is no relationship of service provider...

Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port...

Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

Levy of service tax - renting of immovable property service - Joint Venture (JV) agreement - sharing of revenue is not a consideration for rendition of any services -...

Revenue Sharing agreement - Service Tax is applicable on the revenue share relating to the applicant to the extent it is relatable to rendering of taxable service - AAR

Valuation of services - Joint venture - inclusion of "cost petroleum" and "profit petroleum" as per the Production sharing contract - inclusion of cash calls in the...

Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.

Levy of service tax - contribution to Joint Venture / Partnership arrangements - it is clearly impermissible to hold that the contribution made by a co-venturer...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Levy of Service Tax - Joint venture - expenditure incurred by the appellant, in respect of its employees and assets which were deployed for undertaking joint operations...

Activity under the Joint Venture Agreement (JDA) - the activity undertaken by the appellant with its cost equivalence recorded in the books is nothing but capital...

Classification of supply - supply of goods or supply of services - supply of food and beverages by the eating joints - the supply of food by the entity partially or...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Export of services or not - Services provided outside India - Parent Company / 100% holding company - Distinct Person or not - POPOS Rules - It appears that the...

Quick Updates: