Theater owner exhibiting movie provided by distributor is outside the purview of BSS

Inox Leisure Ltd. Vs Commissioner of Service Tax (CESTAT Hyderabad) Appellant exhibits/ screens the movies provided by the distributor – consideration is paid by the appellant to the distributor based on the agreed percentage – department demanded service tax considering the same as BSS – Held no service tax can be levied on the appellant under BSS Facts- The appellant is engaged in the business of exhibiting cinematographic films across India in theatres owned by the appellant or taken on rent. The consideration towards such license is paid by the appellant as per the agreed...