Classification of services - Support Services of Business or ...

Port's Revenue from PPP Not Taxable as Service, No Service Tax on Royalty, Concession Fee, or Lease.

June 8, 2023

Case Laws     Service Tax     AT

Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port from KPPL represents consideration for providing services relatable to the taxable service - the arrangements between the parties was one of public-private partnership and was in the nature of a joint venture where two parties have got together to carry out a specific economic venture on a revenue sharing basis and there is no service rendered by Mormugao Port which can be taxed. - AT

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