Not enough info to attempt a proper answer. What are you talking about, like what / who are the parties to this agreement, what has been agreed etc...?
I'm still not sure what you're talking about, maybe I'm having a dumb day, but unless it's something that's specifically exempt, then it'll be taxable. No such thing as-tax free money, or we'd all be getting service level agreements...
You will provide a service and get paid for it, then its taxable income. As mandelbrot said all income is taxable unless specifically exempted from tax
The service level agreement is merely sets out the t&c's for providing those services and how much you will get paid. The existence or not of a SLA doesnt change the tax treatment.