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Case Law Details

Case Name : In Re M/s Choice Estates and Constructions Ltd (Authority for Advance Rulings)
Related Assessment Year :
Courts : Advance Rulings
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CA Saurabh Chokhra

Brief of the case :

In the above cited AAR ruling it was held that a revenue sharing arrangement by creating a partnering person shall be liable to service tax if the partners are providing taxable service to one another in execution of partnering purpose even if the purpose of creating partnering person is non-taxable.

Facts of the case:

  • M/s Choice Estates and Constructions Limited (applicant) is a Public Limited Company having its r

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