https://www.taxtmi.com/caselaws?id=791962 Revenue-sharing arrangements for installing and operating medical equipment and imaging facilities were treated as a genuine joint venture on a principal-to-principal basis, not as a taxable service. The parties divided functions and responsibilities by contract: one side funded, installed, maintained and in some cases operated the facilities, while the hospitals or institution supplied premises, permissions and support, and patient receipts were shared in agreed ratios. The Tribunal noted that revenue sharing alone does not create service tax liability, and the absence of joint loss sharing or separate accounts was not decisive. On that structure, no service was rendered by the operator to the hospitals or institution, and no service tax was payable on the retained amounts. en-us Wed, 06 May 2026 00:00:00 +0530 Wed, 20 May 2026 14:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791962 Revenue-sharing arrangements for installing and operating medical equipment and imaging facilities were treated as a genuine joint venture on a principal-to-principal basis, not as a taxable service. The parties divided functions and responsibilities by contract: one side funded, installed, maintained and in some cases operated the facilities, while the hospitals or institution supplied premises, permissions and support, and patient receipts were shared in agreed ratios. The Tribunal noted that revenue sharing alone does not create service tax liability, and the absence of joint loss sharing or separate accounts was not decisive. On that structure, no service was rendered by the operator to the hospitals or institution, and no service tax was payable on the retained amounts. Case-Laws Service Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791962