Service Tax On Revenue Sharing Agreement

Service tax authorities tend to view these agreements as mutual notification and seek to tax each other`s share of revenue as a means of payment for the service provided to the other. Answer: – The services provided both by the joint venture thus set up or the Association d`intérêt de personnes (AOP) and by each of the persons constituting the PO/AOP are taxed separately, subject, of course, to the availability of the tax credit paid by self-employed persons to the EC/PDO and in so far as the Cenvat rules otherwise allow it. It is possible to access the judgment by entering the bank as “Bombay”, the case type of “service tax” and the file number 86337 of 2015 in the search “file number” with judis.nic.in/Cestat_Delhi/content.asp. .