Classification of services - Business Support Services or not - ...

Joint Venture Roles Clarified: Appellant Not Classified as Service Provider in Business Support Services Context.

November 30, 2022

Case Laws     Service Tax     AT

Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere mentioned that appellant is a service provider to some service recipient. As per the agreement, all the parties to co-development agreement have been assigned to their respective jobs and all have performed in favor of the joint venture in which again all the three parties are participants. Therefore, it is clear that the appellant have not provided any service to the joint venture. - AT

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