Service Tax – Cestat Mumbai: Screening of a movie is not a taxable service except where the distributor leases out the theater and the theater owner get a fixed rent – In cases character of a “person” is not acquired in the business transaction between distributor and exhibitor, and the transaction is as on principal-to-principal basis, tax is leviable on either of the constituent members - Appeal allowed [Order attached]

27-Dec-2022 12:24:35