https://www.taxtmi.com/caselaws?id=786139 Revenuesharing arrangements between the appellant and digital service providers were held not to attract service tax when characterised as principaltoprincipal business support and infrastructural services, with healthcare support services treated as exempt. The Tribunal relied on prior departmental appellate decisions and an earlier identical Tribunal ruling to find the issue no longer res integra; absent departmental appeals those prior orders attained finality and preclude the department from adopting a contrary position. Consequential relief to the appellant was granted by setting aside the impugned order. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786139 Revenuesharing arrangements between the appellant and digital service providers were held not to attract service tax when characterised as principaltoprincipal business support and infrastructural services, with healthcare support services treated as exempt. The Tribunal relied on prior departmental appellate decisions and an earlier identical Tribunal ruling to find the issue no longer res integra; absent departmental appeals those prior orders attained finality and preclude the department from adopting a contrary position. Consequential relief to the appellant was granted by setting aside the impugned order. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786139