Theater owner exhibiting movie provided by distributor is outside the purview of BSS

Inox Leisure Ltd. Vs Commissioner of Service Tax (CESTAT Hyderabad)

Appellant exhibits/ screens the movies provided by the distributor – consideration is paid by the appellant to the distributor based on the agreed percentage – department demanded service tax considering the same as BSS – Held no service tax can be levied on the appellant under BSS

Facts-

The appellant is engaged in the business of exhibiting cinematogr

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