𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗝𝗼𝗶𝗻𝘁 𝗩𝗲𝗻𝘁𝘂𝗿𝗲 𝗔𝗴𝗿𝗲𝗲𝗺𝗲𝗻𝘁𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: No service tax on joint venture revenue sharing; not a service provider-recipient relationship. Appeals against demands allowed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁𝘀: M/s Divya Yoga Mandir Trust and others. 𝗜𝘀𝘀𝘂𝗲: The appellants are not liable for service tax on Club/Association, IPR, Transport of Goods, or Content services. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Revenue sharing in a joint venture and services rendered under various categories.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the appellants, a trust, are exempt from service tax under Club or Association Services. Intellectual Property Rights and Transport of Goods by Road services were not taxable. Revenue sharing in joint ventures isn't taxable. Penalties under Sections 76, 77, and 78 were set aside due to lack of evidence.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Divya Yoga Mandir Trust and others vs. Commissioner of Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 December 2022 📜 This ruling clarifies that revenue sharing in joint ventures and activities falling under excluded categories are not subject to service tax.