The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that revenue-sharing arrangements are not taxable as a service under Section 65(90a) of the Finance Act. The Bench of Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) stated that the agreement was purely related to the transaction of business whereby the assessee was...
