Screening of Films with revenue-sharing Not Business Support Service: CESTAT

PVS Multiplex India Pvt. Ltd Vs Commissioner (CESTAT Allahabad)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Allahabad held that the activity of screening films in multiplexes does not constitute a Business Support Service. This decision came in the case of PVS Multiplex India Pvt. Ltd. Vs Commissioner, providing clarity on the tax liabilities of multiplexes involved in revenue-sharing agreements with film distributors. The Tribunal’s decision highlights critical distinctions in service tax applicability, affecting

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