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Service Tax - Highlights / Catch Notes

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Classification of services - Renting of Immovable Property ...

Case Laws     Service Tax

June 24, 2023

Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a revenue sharing agreement by itself does not necessarily imply provision of service, unless service provider and service recipient relationship is established - agreement did not bring out any service provider and service recipient relationship - Demand set aside - AT

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