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2023 (5) TMI 80 - AT - Service TaxLevy of service tax - renting of immovable property service - demand on the ground that by way of the agreements with the distributor appellant has rented its theater for screening films - HELD THAT:- From the decision in M/S. MOTI TALKIES VERSUS COMMISSIONER OF SERVICE TAX, DELHI I [2020 (6) TMI 87 - CESTAT NEW DELHI] the apparent facts of that case are that The appellant is the owner of a cinema hall situated at Chandni Chowk, New Delhi and is engaged in the business of exhibiting films in its theatre. The copy right over the films is owned by the distributors. The appellant enters into agreements with the film distributors to obtain such copy rights under which the right to exhibit the films is transferred to the appellant, either temporarily or in perpetuity, depending upon the nature of the agreements between the parties. The perusal is sufficient to hold that the facts of the present appeal are identical. Perusal is sufficient to accept the contention of the ld. Counsel for the appellant that the order under challenge in that case is verbatim to the order in appeal in the present case - The Hon’ble Bench while adjudicating the said issue has held that Though, renting of immovable property is a declared service under section 66E of the Finance Act, then too under section 67(1) of the Finance Act, the value shall, in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him. The appellant is not receiving any payment from the distributor and, therefore, no service can be said to have been provided by the appellant. The demand in the present case alongwith the penalty imposed is held to be liable to be set aside - Appeal allowed.
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