https://www.taxtmi.com/article/detailed?id=12703 Revenue-sharing arrangements where an exhibitor screens films under a license while distributors retain copyright and revenues/payments are reflected in accounts do not, absent a service-provider/service-recipient relationship, constitute Business Support Services for service-tax purposes; the inquiry centers on the substantive contractual nature rather than the mere presence of revenue sharing. en-us Sat, 15 Jun 2024 19:15:00 +0530 Sat, 15 Jun 2024 19:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12703 Revenue-sharing arrangements where an exhibitor screens films under a license while distributors retain copyright and revenues/payments are reflected in accounts do not, absent a service-provider/service-recipient relationship, constitute Business Support Services for service-tax purposes; the inquiry centers on the substantive contractual nature rather than the mere presence of revenue sharing. Articles Service Tax Sat, 15 Jun 2024 19:15:00 +0530 https://www.taxtmi.com/article/detailed?id=12703