Revenue Sharing Arrangements Don’t Involve Provision Of Service By One Person To Another: CESTAT

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Revenue Sharing Arrangements Don’t Involve Provision Of Service By One Person To Another: CESTAT

Indirect Taxes

Published on

10/12/2025

By Mariya Paliwala

Revenue Sharing Arrangements Don’t Involve Provision Of Service By One Person To Another: CESTAT

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The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that revenue sharing arrangements do not involve provision of service by one person to another. The bench of Ajayan T.V. (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that the assessee is not liable to pay service tax on…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Revenue Sharing

Revenue Sharing Arrangements Don’t Involve Provision Of Service By One Person To Another: CESTAT

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