https://www.taxtmi.com/caselaws?id=799816 Principal-to-principal revenue sharing, where restaurant parties jointly operate and one receives a share of the kitchen operator's turnover, does not by itself constitute Business Support Service because no infrastructural support is provided to a service recipient. Similarly, stock and cash incentives tied to alcoholic-beverage sales are sales-linked receipts, not consideration for the sale of advertising space or time or for promotional activity. Neither category of receipt is taxable as Business Support Service or Advertisement Service, and related interest and penalties do not arise. en-us Fri, 25 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799816 Principal-to-principal revenue sharing, where restaurant parties jointly operate and one receives a share of the kitchen operator's turnover, does not by itself constitute Business Support Service because no infrastructural support is provided to a service recipient. Similarly, stock and cash incentives tied to alcoholic-beverage sales are sales-linked receipts, not consideration for the sale of advertising space or time or for promotional activity. Neither category of receipt is taxable as Business Support Service or Advertisement Service, and related interest and penalties do not arise. Case-Laws Service Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799816