Contracts between service provider and recipient is base for levy of service tax

Principal Commissioner Vs Wunderbar Films Private Limited (Madras High Court)

Madras High Court held that levy of service tax ought to be determined on the basis of contracts entered into between service provider and service recipient. There cannot be generalisation of transactions.

Facts- Present writ petition is filed by the revenue. The challenge before the learned Judge was to the show cause notice(s) proposing to levy or the orders-in-original levying tax on assignment of certain rights in the cinematograph films as representing temporary transfer or pe

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