Recovery of service tax - The appellant is popularly known as a ...

Telecom Provider Wins Case: No Service Tax for Development Rights under Project Agreement, Says Court.

April 1, 2021

Case Laws Service Tax AT

Recovery of service tax - The appellant is popularly known as a ‘telecommunication service provider’ and not as a ‘developer of immovable property’. The essence of the Project Agreement is to grant development rights to the Joint Venture Company and there is nothing in the contract which may even remotely indicate that MTNL intends to do business through the developer - It cannot, therefore, be said that any franchise service was rendered to the appellant - Demand set aside. - AT

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Recovery of service tax - The appellant is popularly known as a ...

Telecom Provider Wins Case: No Service Tax for Development Rights under Project Agreement, Says Court.

April 1, 2021

Case Laws Service Tax AT

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