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Renting of immovable property service - The appellant entered into agreements with the film distributors...

Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in the form of theatrical exhibition rights to the Appellant. As against the transfer of such rights, the Appellant agreed to pay certain amount to the distributors, generally fixed as a percentage of the NBOC. - the demand of service tax under ‘renting of immovable property’ service was not justified for the reason that the Appellan..... .....

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