https://www.taxtmi.com/highlights?id=99967 Revenue-sharing arrangements with hospitals and Jamia Hamdard were treated as a joint venture with defined reciprocal obligations, so the appellant was not found to be rendering an independent taxable service to the other contracting party. Applying its earlier hospital-based decisions, the CESTAT held that the income from patients was shared under a common commercial arrangement and did not attract service tax on a principal-to-principal service basis. The service tax demand, interest and penalty were set aside, with consequential relief granted. en-us Thu, 21 May 2026 08:30:23 +0530 Thu, 21 May 2026 08:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99967 Revenue-sharing arrangements with hospitals and Jamia Hamdard were treated as a joint venture with defined reciprocal obligations, so the appellant was not found to be rendering an independent taxable service to the other contracting party. Applying its earlier hospital-based decisions, the CESTAT held that the income from patients was shared under a common commercial arrangement and did not attract service tax on a principal-to-principal service basis. The service tax demand, interest and penalty were set aside, with consequential relief granted. Highlights Service Tax Thu, 21 May 2026 08:30:23 +0530 https://www.taxtmi.com/highlights?id=99967