https://www.taxtmi.com/caselaws?id=420284 The Tribunal ruled in favor of the appellant, determining that the arrangement with film distributors was on a principal-to-principal basis, not forming an Association of Persons (AOP). The services provided did not fall under "Support Services of Business or Commerce" (BSS), and the revenue-sharing model did not establish a service provider-service recipient relationship. Citing previous judgments and Circulars, the Tribunal dismissed the service tax demand, allowing the appeal and setting aside the order confirming the demand. en-us Mon, 14 Mar 2022 00:00:00 +0530 Sat, 04 Jun 2022 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420284 The Tribunal ruled in favor of the appellant, determining that the arrangement with film distributors was on a principal-to-principal basis, not forming an Association of Persons (AOP). The services provided did not fall under "Support Services of Business or Commerce" (BSS), and the revenue-sharing model did not establish a service provider-service recipient relationship. Citing previous judgments and Circulars, the Tribunal dismissed the service tax demand, allowing the appeal and setting aside the order confirming the demand. Case-Laws Service Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420284