Case Law Details
Commissioner of Service Tax Vs Inox Leisure Ltd. (Supreme Court of India)
Supreme Court upheld the order of CESTAT and held that Service Tax is not payable by Appellant on Screening films in their multiplex on Revenue Sharing basis.
Earlier CESTAT held that the appellant is not liable to pay Service Tax for Screening of Films and payments to distributors in their theater.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
No case is made out to interfere with the impugned Order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short, `CESTAT’). The CESTAT has taken an absolutely correct view, to which we agree.
Hence, the Civil Appeal stands dismissed.
The Civil Appeal stands dismissed in terms of the signed order.
Pending application(s) shall stand disposed of.
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