𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁: 𝗝𝗼𝗶𝗻𝘁 𝗩𝗲𝗻𝘁𝘂𝗿𝗲 𝗗𝗼𝗲𝘀 𝗡𝗼𝘁 𝗦𝘂𝗯𝗷𝗲𝗰𝘁 𝗧𝗵𝗲 𝗔𝗺𝗼𝘂𝗻𝘁 𝗧𝗼 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: Joint venture lacked service provider-recipient relationship, so no service tax; impugned order set aside for not considering reply.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿: M/s Vainguinim Valley Resort (BAPL) 𝗜𝘀𝘀𝘂𝗲: Whether service tax is payable on the amount received from a joint venture for providing infrastructure and ancillary facilities to run a casino. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: BAPL entered a joint venture with GGCPL for casino infrastructure, with a show-cause notice alleging non-payment of service tax.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court quashed the impugned order, finding no reference to the petitioner's reply, which stated the joint venture was cancelled in 2013. It ruled there was no service provider-recipient relationship, thus no service tax. The case was remanded for fresh decision, considering the reply and granting a personal hearing.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Vainguinim Valley Resort vs. Union of India 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 13 December 2022 📜 Joint ventures without a service contract are not liable for service tax; replies to show-cause notices must be considered.