Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1109 - AT - Service TaxClassification of services - Business Support Services or not - business of exhibition of cinematographic films - sharing of Revenue - distinct entities rendering service in de-mutualized capacity on principal-to-principal basis - HELD THAT:- The issue in dispute stands resolved by the decision of the Tribunal in M/S. RELIANCE MEDIAWORKS LIMITED VERSUS COMMISSIONER, SERVICE TAX-VI, MUMBAI [2022 (4) TMI 253 - CESTAT MUMBAI] where it was held that The agreement in the present appeal is almost the same as the agreement in other appeals that have been decided including that in INOX LEISURE LTD. VERSUS COMMISSIONER OF SERVICE TAX, HYDERABAD [2021 (10) TMI 893 - CESTAT HYDERABAD], where under similar situation, it was held that no service tax can be levied on the appellant under BSS. Appeal allowed.
|