https://www.taxtmi.com/caselaws?id=784507 Revenue-sharing arrangements under principal-to-principal agreements between an anonymized appellant and its distributors/service providers were examined for levy of service tax as "Support Services of Business or Commerce." Relying on settled Tribunal precedent on identical agreements, the Tribunal held that such revenue-sharing arrangements do not constitute taxable support services; the demand and consequential liabilities were therefore unsustainable and were set aside. On limitation, since the dispute turned on interpretation of statutory provisions amidst divergent pan-India views and the appellant's bona fide belief regarding non-taxability of healthcare-related services, the extended period was held inapplicable; accordingly, demands beyond the normal period failed. Appeal allowed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 07 Jan 2026 08:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784507 Revenue-sharing arrangements under principal-to-principal agreements between an anonymized appellant and its distributors/service providers were examined for levy of service tax as "Support Services of Business or Commerce." Relying on settled Tribunal precedent on identical agreements, the Tribunal held that such revenue-sharing arrangements do not constitute taxable support services; the demand and consequential liabilities were therefore unsustainable and were set aside. On limitation, since the dispute turned on interpretation of statutory provisions amidst divergent pan-India views and the appellant's bona fide belief regarding non-taxability of healthcare-related services, the extended period was held inapplicable; accordingly, demands beyond the normal period failed. Appeal allowed. Case-Laws Service Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784507