Service Tax on fixed contracted amount given to theater owner by distributor

Cinepolis India Pvt Ltd Vs Commissioner of CGST (CESTAT Mumbai) These appeals of M/s Cinepolis India Pvt Ltd, against order-in-original no. MUM/CGST/MW/COMMR/AK/42-43/2020-21 dated 26th February 2021 of Commissioner of CGST, Mumbai West, arise from the unique deployment of constituents, that make up channel entities involved in exhibition of cinematographic films, in an arrangement by which several distributors participate in sharing of revenue with the appellant. The tax authorities concluded that these are distinct entities rendering service in de-mutualized capacity on ‘principal-to-princ...