https://www.taxtmi.com/caselaws?id=471564 Principal-to-principal revenue sharing for film exhibition, where the theatre owner operates the premises and bears operating costs while ticket collections are preallocated with the distributor, does not involve a taxable business support service. The arrangement is treated as exhibition on the owner's own account rather than a service rendered to the distributor. Extended limitation for renting of immovable property requires a sustainable allegation of suppression. Where no suppression was alleged, the liability was legally disputed during the relevant period, and the entire demand lay outside normal limitation, the renting demand and consequential penalties are time-barred and unsustainable. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 09 Sep 2026 13:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471564 Principal-to-principal revenue sharing for film exhibition, where the theatre owner operates the premises and bears operating costs while ticket collections are preallocated with the distributor, does not involve a taxable business support service. The arrangement is treated as exhibition on the owner's own account rather than a service rendered to the distributor. Extended limitation for renting of immovable property requires a sustainable allegation of suppression. Where no suppression was alleged, the liability was legally disputed during the relevant period, and the entire demand lay outside normal limitation, the renting demand and consequential penalties are time-barred and unsustainable. Case-Laws Service Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471564