https://www.taxtmi.com/caselaws?id=794125 A revenue-sharing arrangement for allowing licensees space, power supply and billing support for food and beverage operations was held not to constitute Business Support Service, because the parties were participating in the business on a composite commercial model rather than providing support to another's business; the service tax demand was therefore unsustainable. Penalty under Section 76 of the Finance Act, 1994 was also held not leviable, since the dispute involved classification uncertainty and interpretational doubt, making penalty unjustified. The demand and penalty were set aside. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794125 A revenue-sharing arrangement for allowing licensees space, power supply and billing support for food and beverage operations was held not to constitute Business Support Service, because the parties were participating in the business on a composite commercial model rather than providing support to another's business; the service tax demand was therefore unsustainable. Penalty under Section 76 of the Finance Act, 1994 was also held not leviable, since the dispute involved classification uncertainty and interpretational doubt, making penalty unjustified. The demand and penalty were set aside. Case-Laws Service Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794125