https://www.taxtmi.com/caselaws?id=469704 Revenue-sharing arrangements between a business and its restaurant and retailer licensees were treated as collaboration, not a taxable Business Support Service, because the licensees carried on their own business and there was no ordinary service-provider/service-recipient relationship. The demand was therefore held unsustainable. Penalty under section 76 of the Finance Act, 1994 was also held not leviable, as the disputes involved multiple classification and interpretational issues and the record showed bona fide uncertainty in the legal position. The impugned orders were set aside and consequential relief was granted. en-us Thu, 20 Jun 2024 00:00:00 +0530 Tue, 30 Jun 2026 11:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469704 Revenue-sharing arrangements between a business and its restaurant and retailer licensees were treated as collaboration, not a taxable Business Support Service, because the licensees carried on their own business and there was no ordinary service-provider/service-recipient relationship. The demand was therefore held unsustainable. Penalty under section 76 of the Finance Act, 1994 was also held not leviable, as the disputes involved multiple classification and interpretational issues and the record showed bona fide uncertainty in the legal position. The impugned orders were set aside and consequential relief was granted. Case-Laws Service Tax Thu, 20 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469704