No service tax if no service provider or receiver contract between the parties

Vainguinim Valley Resort Vs Union of India (Bombay High Court) The Hon’ble High Court held that there was no service provider or service receiver contract between the parties justifying the levy of service tax set aside. Matter remanded back. The Department issued show cause notice on the Petitioner demanding service tax on the amount received from joint venture of Petitioner and Goa Golf Club Pvt. Ltd. for providing infrastructural facilities for the purpose of running a casino. The Petitioner replied to such show cause notice stating that the joint venture agreement dated 05.04.2002 was t...