https://www.taxtmi.com/caselaws?id=420128 The Tribunal determined that the arrangement between the appellant and film distributors did not constitute an Association of Persons (AOP). It was established that the appellant did not provide Business Support Services (BSS) to the distributors, and the revenue-sharing agreements did not create a service provider-service recipient relationship. The Tribunal agreed with the appellant's position on the interpretation of revenue-sharing agreements and relied on previous judicial decisions and circulars to support its findings. Consequently, the Tribunal allowed the appeal, setting aside the Commissioner's order and confirming that no service tax was payable by the appellant under BSS. en-us Mon, 14 Mar 2022 00:00:00 +0530 Mon, 28 Mar 2022 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420128 The Tribunal determined that the arrangement between the appellant and film distributors did not constitute an Association of Persons (AOP). It was established that the appellant did not provide Business Support Services (BSS) to the distributors, and the revenue-sharing agreements did not create a service provider-service recipient relationship. The Tribunal agreed with the appellant's position on the interpretation of revenue-sharing agreements and relied on previous judicial decisions and circulars to support its findings. Consequently, the Tribunal allowed the appeal, setting aside the Commissioner's order and confirming that no service tax was payable by the appellant under BSS. Case-Laws Service Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420128