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Revenue-Sharing Arrangements on Principal-to-Principal Basis Not Taxable as BSS: CESTAT Chennai
Case Law Details
- Case Name
- Tvl. Mayajaal Entertainment Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Tvl. Mayajaal Entertainment Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The CESTAT Chennai considered an appeal challenging an Order-in-Appeal dated 01.06.2017, which had upheld the Order-in-Original dated 09.03.2016 confirming service tax demand, interest, and penalty under Section 76 of the Finance Act, 1994. The dispute related to whether revenue received by the appellant from revenue-sharing arrangements with restaurants and retailers operating within its entertainment complex was taxable as Business Support Service (BSS).
The appellant, a registered s...
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