Services provided by co-developer to the joint venture is not Business Support Service

Safal Construction Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that services provided by an active party to the joint venture is not covered within Business Support Service. Work was assigned on the basis of co-developer and not an agent. Accordingly, service tax not payable. Facts- The issue in the present appeal is that the appellant have not paid service tax in relation to the joint development under the agreement. The case of the department is that in terms of agreement, the appellant carried out a limited activity of marketing and liason...