Service tax on non-refundable contribution made by member of SPV units

Gujarat Eco Textile Park Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)  The brief facts of the case are that the appellant M/s Gujarat Eco Textile Park Limited floated integrated textile park under the scheme of integrated textile parks (SITP) formed by the Government of India (Ministry of Textiles). The appellant is Special Purpose Vehicle (SPV) a public private partnership. The appellant SPV was formed for acquiring land and setting up infrastructure for establishing textile parks wherein different member textile unit could operate. The Ministry of Textiles had engaged IL & FS as Project ...