Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]

By Yogitha S. Yogesh - On December 29, 2022 6:03 am - 2 mins read
No - Service - Tax - Business - Support - Service - CESTAT - TAXSCAN

The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held thatthe exhibition of a movie provided by a distributor is not a support or assistance activity and Service Tax is not leviable Under ‘Business Support Service’. M/s Cinepolis India Pvt Ltd, the assesseechallenged the order-in-original passed by the Commissioner of CGST,…

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