https://www.taxtmi.com/caselaws?id=423137 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming the demand of service tax, interest, and penalty. It was held that the arrangement between the appellant and distributors did not constitute an Association of Persons or involve the provision of Business Support Services (BSS). The Tribunal emphasized that revenue-sharing arrangements do not necessarily imply a service provider-recipient relationship, supported by relevant Circulars and judicial precedents. en-us Mon, 14 Mar 2022 00:00:00 +0530 Mon, 30 May 2022 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423137 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming the demand of service tax, interest, and penalty. It was held that the arrangement between the appellant and distributors did not constitute an Association of Persons or involve the provision of Business Support Services (BSS). The Tribunal emphasized that revenue-sharing arrangements do not necessarily imply a service provider-recipient relationship, supported by relevant Circulars and judicial precedents. Case-Laws Service Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423137