https://www.taxtmi.com/highlights?id=96673 Revenue sharing arrangements structured on a principal to principal basis for healthcare business support and infrastructural services do not attract service tax under the business support services classification; the reasoning relies on prior tribunal and departmental appellate findings and Circular No.109/03/2009 ST treating principal to principal transactions as not constituting a service, and identical tribunal decisions on comparable agreements. Because the department did not appeal earlier favorable orders, those orders attained finality and the impugned demand was set aside; the appeal was allowed with consequential relief as per law. en-us Sat, 07 Feb 2026 17:27:39 +0530 Sat, 07 Feb 2026 17:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96673 Revenue sharing arrangements structured on a principal to principal basis for healthcare business support and infrastructural services do not attract service tax under the business support services classification; the reasoning relies on prior tribunal and departmental appellate findings and Circular No.109/03/2009 ST treating principal to principal transactions as not constituting a service, and identical tribunal decisions on comparable agreements. Because the department did not appeal earlier favorable orders, those orders attained finality and the impugned demand was set aside; the appeal was allowed with consequential relief as per law. Highlights Service Tax Sat, 07 Feb 2026 17:27:39 +0530 https://www.taxtmi.com/highlights?id=96673