https://www.taxtmi.com/caselaws?id=782682 The CESTAT (Chandigarh) allowed the assessee's appeal, holding that revenue sharing arrangements between the assessee and diagnostic service providers do not constitute taxable "Business Support Services" under service tax law. It found the issue res judicata for earlier and subsequent periods, where departmental appellate authorities and the Tribunal had already decided in favour of the same assessee and those decisions had attained finality, with no departmental appeals filed. The Tribunal held that the department cannot take a contrary stand for the same assessee on an identical issue. The impugned demand was set aside. en-us Tue, 02 Dec 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782682 The CESTAT (Chandigarh) allowed the assessee's appeal, holding that revenue sharing arrangements between the assessee and diagnostic service providers do not constitute taxable "Business Support Services" under service tax law. It found the issue res judicata for earlier and subsequent periods, where departmental appellate authorities and the Tribunal had already decided in favour of the same assessee and those decisions had attained finality, with no departmental appeals filed. The Tribunal held that the department cannot take a contrary stand for the same assessee on an identical issue. The impugned demand was set aside. Case-Laws Service Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782682