No Service Tax leviable on Revenue Shared between Exhibitor and Film Distributor: Supreme Court [Read Order]

The case centred on whether revenue sharing agreements could be taxable "Business Support Services”
Service Tax - Film distribution revenue service tax - Film distribution tax - Supreme Court - Movie theater service tax - taxscan

The Supreme Court recently held that revenue sharing agreements between movie theatre owners ( exhibitors ) and film distributors are not exigible to Service Tax as business support services. The case centred on whether these agreements could be classified as taxable “Business Support Services”. The crux of the dispute revolved around the nature of the…

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