https://www.taxtmi.com/caselaws?id=413841 The Tribunal set aside the Commissioner's order, ruling that the appellant did not provide Business Support Services (BSS) to distributors/producers. The revenue-sharing agreement was deemed a principal-to-principal transaction, not a taxable service. The Circulars cited supported the appellant's stance, and demands confirmed by the Commissioner exceeded the show cause notice's scope. Consequently, the appeals were allowed. en-us Wed, 20 Oct 2021 00:00:00 +0530 Wed, 22 Jun 2022 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413841 The Tribunal set aside the Commissioner's order, ruling that the appellant did not provide Business Support Services (BSS) to distributors/producers. The revenue-sharing agreement was deemed a principal-to-principal transaction, not a taxable service. The Circulars cited supported the appellant's stance, and demands confirmed by the Commissioner exceeded the show cause notice's scope. Consequently, the appeals were allowed. Case-Laws Service Tax Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413841