https://www.taxtmi.com/caselaws?id=794272 Revenue-sharing between a cinema exhibitor and film distributors was held not to be taxable as Business Support Service because the agreements operated on a principal-to-principal basis. The exhibitor merely screened films in its multiplex and paid the distributors a pre-decided share of revenue for exhibition rights; no service was rendered by the exhibitor to the distributor and no consideration flowed from the distributor to the exhibitor. The Tribunal treated the arrangement as neither a joint venture nor a support service, and followed earlier Tribunal rulings, including the appellant's own case, as upheld by the Supreme Court. Service tax, interest and penalty therefore could not survive. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794272 Revenue-sharing between a cinema exhibitor and film distributors was held not to be taxable as Business Support Service because the agreements operated on a principal-to-principal basis. The exhibitor merely screened films in its multiplex and paid the distributors a pre-decided share of revenue for exhibition rights; no service was rendered by the exhibitor to the distributor and no consideration flowed from the distributor to the exhibitor. The Tribunal treated the arrangement as neither a joint venture nor a support service, and followed earlier Tribunal rulings, including the appellant's own case, as upheld by the Supreme Court. Service tax, interest and penalty therefore could not survive. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794272