https://www.taxtmi.com/caselaws?id=760225 CESTAT Chandigarh held that revenue-sharing agreements between appellant and Diagnostic Service Providers constituted principal-to-principal contracts, not taxable Business Support Services. The tribunal found that providing basic infrastructure facilities like electricity and water did not qualify as support services, as these were necessary for DSPs to operate. The services rendered qualified as healthcare services, which were exempted from service tax. Extended period of limitation was held inapplicable as appellant had not suppressed material facts and operated under bona fide belief. The demand for 2008-09 to September 2011 was time-barred. Appeal allowed, order set aside. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760225 CESTAT Chandigarh held that revenue-sharing agreements between appellant and Diagnostic Service Providers constituted principal-to-principal contracts, not taxable Business Support Services. The tribunal found that providing basic infrastructure facilities like electricity and water did not qualify as support services, as these were necessary for DSPs to operate. The services rendered qualified as healthcare services, which were exempted from service tax. Extended period of limitation was held inapplicable as appellant had not suppressed material facts and operated under bona fide belief. The demand for 2008-09 to September 2011 was time-barred. Appeal allowed, order set aside. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760225