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2023 (1) TMI 390 - AT - Service TaxLevy of Service tax - sharing of Revenue - unique deployment of constituents, that make up channel entities involved in exhibition of cinematographic films, in an arrangement by which several distributors participate in 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 their own matter in M/S. RELIANCE MEDIAWORKS LIMITED VERSUS COMMISSIONER, SERVICE TAX-VI, MUMBAI [2022 (4) TMI 253 - CESTAT MUMBAI] where it was held that This issue had come up for consideration before a Division Bench of the Tribunal in M/S PVS MULTIPLEX INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT-I [2017 (11) TMI 156 - CESTAT ALLAHABAD]. The Bench observed that as the appellant was screening films on revenue sharing basis, the appellant was not liable to pay service tax on the payments made to the distributors for screening the films. Appeal allowed.
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