No Service Tax if no monetary consideration charged for Services

Moti Talkies Vs Commissioner of Service Tax (CESTAT Delhi) The issue under consideration is whether the department is correct in charging service tax on various services provided to the film distributors by the assessee without charging any consideration. The appellant, M/s. Moti Talkies is the owner of a cinema hall and is engaged in the business of exhibiting films in its theatre. The copyright over the films is owned by the distributors. The appellant enters into agreements with the film distributors to obtain such copyrights under which the right to exhibit the films is transferred to the...