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2022 (3) TMI 509 - AT - Service TaxQuantification of demand - Business Support Service - whether the services provided by the Theatre Owner to the Distributors/sub distributors by way of providing cinema hall and other infrastructure for the exhibition of the movies in the theatre fall under the definition of Business Support Services? - HELD THAT:- Though in our view the impugned order needs to be upheld, but in view of the decision of the CESTAT, in the case of AB Motion Pictures, [2019 (4) TMI 2043 - CESTAT CHANDIGARH] and several other decisions on the issue referred in this decision we would refer this matter to Hon’ble President for resolving the difference in the view taken by us and that taken in earlier decisions, as per the law laid down in the varius cases: The issue is referred to the Hon’ble President for constituting a larger bench, to resolve the following questions of law:- a) Whether the view expressed by the CESTAT in case of M/S PVS MULTIPLEX INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT-I [2017 (11) TMI 156 - CESTAT ALLAHABAD], and subsequently followed in the case of AB MOTIONS PVT LTD. VERSUS COMMISSIONER OF C.E. & S.T., LUDHIANA [2019 (4) TMI 2043 - CESTAT CHANDIGARH], can be sustained in view of the decision of Hon’ble Madras High Court in case of MEDIAONE GLOBAL ENTERTAINMENT LTD. VERSUS THE CHIEF COMMISSIONER OF CENTRAL EXCISE AND OTHERS [2013 (7) TMI 22 - MADRAS HIGH COURT]. b) Whether the circular which has been upheld by the Hon’ble Madras High Court, can be ignored by the CESTAT, while deciding the concerned issues squarely covered by the said circular. c) Whether the decisions rendered by the tribunal in case of PVS Multiplex and AB Motion Pictures are correct exposition of the law on the subject.
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