https://www.taxtmi.com/caselaws?id=782232 CESTAT Chandigarh allowed the appeals, setting aside impugned orders demanding service tax under Business Support Service on revenue sharing arrangements. For the first appellant, it held that revenue sharing with diagnostic service providers is not taxable as BSS, noting that earlier and subsequent period orders in favour of the assessee had attained finality and the department could not take a contrary view, relying on SC guidance in a similar context. For the second appellant, CESTAT followed its prior rulings holding that revenue sharing between hospitals and doctors under similar agreements is also not liable to service tax. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 13:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782232 CESTAT Chandigarh allowed the appeals, setting aside impugned orders demanding service tax under Business Support Service on revenue sharing arrangements. For the first appellant, it held that revenue sharing with diagnostic service providers is not taxable as BSS, noting that earlier and subsequent period orders in favour of the assessee had attained finality and the department could not take a contrary view, relying on SC guidance in a similar context. For the second appellant, CESTAT followed its prior rulings holding that revenue sharing between hospitals and doctors under similar agreements is also not liable to service tax. Case-Laws Service Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782232