No service tax on screening films in multiplex on Revenue Sharing basis

M/s PVS Multiplex India Pvt. Ltd. Vs. Commissioner of Central Excise (CESTAT Allahabad) We are satisfied that there is no dispute of fact that the appellant have been screening films in their multiplex on Revenue Sharing basis, which is undisputed finding recorded by the ld. Commissioner in the impugned order. Accordingly, we hold that the appellant is not liable to pay Service Tax for Screening of Films and payments to distributors in their theatre. Full Text of the CESTAT Order is as follows:- The issue in this appeal is, whether the appellant is liable to pay service tax on the screening of...