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2017 (11) TMI 156 - AT - Service TaxLevy of service tax - screening of films - whether the appellant is liable to pay service tax on the screening of films in their multiplex? - Held that: - there is no dispute of fact that the appellant have been screening films in their multiplex on Revenue Sharing basis, which is undisputed finding recorded by the ld. Commissioner in the impugned order. Accordingly, we hold that the appellant is not liable to pay Service Tax for Screening of Films and payments to distributors in their theatre - demand set aside. Renting of immovable property service - Held that: - we allow this appeal by way of remand to the ld. Commissioner, so as to reconcile the payments made by the tenants for the period prior to 30/09/2011. The appellant is also directed to reconcile their accounts and if any amount is payable by them for the period subsequent to 30/09/2011, calculate the same and after depositing the tax, if any, intimate to the Adjudicating Authority. Appeal allowed in part and part matter on remand.
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