Revenue-Sharing Arrangements on Principal-to-Principal Basis Not Taxable as BSS: CESTAT Chennai

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 service provider, ...