No Service Tax Payable on Revenue Sharing Arrangement between Exhibitors & Distributors of Films: CESTAT

The tribunal set aside the demand and penalty as it has no basis in law
CESTAT - CESTAT Mumbai - Customs Duty - Tax on Film Distributors - TAXSCAN

The Mumbai Bench of Customs, Excise, and Service Tax ( CESTAT ) has held that service Tax is not payable on revenue sharing arrangements between exhibitors and distributors of films. The two member bench of Justice Dilip Gupta (President) and C. J. Mathew (Technical Member) has observed that the theatre owner screens or exhibits a…

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