No Service Tax on revenue sharing agreement between exhibitor & distributor for exhibiting film: SC

Commissioner Of Central Excise And Service Tax Ludhiana Vs AB Motions Pvt. Ltd.

The Hon’ble Supreme Court in Commissioner of Central Excise and Service Tax Ludhiana v. AB Motions Pvt. Ltd. [Civil Appeal Diary No(s). 12044/2020 dated May 17, 2024] has disposed the appeal filed by Revenue challenging earlier order passed in favour of the Respondent by the CESTAT, which had set aside the demand for service tax w.r.t revenue sharing agreement between Exhibitor and Distributor pertaining to showcasing of film

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