TMI Blog2022 (12) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... ABAD [ 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. - SERVICE TAX APPEAL NO: 86132-86133 OF 2021 - A/86241-86242/2022 - Dated:- 22-12-2022 - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Ms Ginita Bodani, Advocate for the appellant Shri Anand Kumar, Additional Commissioner (AR) for the respondent ORDER These appeals of M/s Cinepolis India Pvt Ltd, against order-in-original no. MUM/CGST/MW/COMMR/AK/42-43/2020-21 dated 26th February 2021 of Commissioner of CGST, Mumbai West, arise from the unique deployment of constituents, that make up channel entities involved in exhibition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is reported in 2018 (19) GSTL J 118 (SC). 20. The Circular dated 23.02.2009 issued by the Central Board of Excise and Customs, infact supports the case of the appellant. The relevant portion of the Circular, which is in connection with service tax on movie theatres, is reproduced below: 2.4. The arrangement most commonly entered into between a theater owner and a distributor is that the theater owner screens the movie for fixed number of days under a contract. The proceeds earned through sale of tickets go to the distributor but the theatre owner receives a fixed sum depending upon the number of days of screening. In this arrangement, the advertisement and display of posters etc. is done by the distributor. Under this arrangement, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived from the distributor. The facts of each case and the terms of contract must be examined before a view is taken. 4. All pending cases may be disposed of accordingly. In case any difficulty is faced in implementing these instructions, the same may be brought to the notice of the undersigned. (emphasis supplied) 21. The subsequent Circular dated 13.12.2011 issued by the Central Board of Excise and Customs, apart from the fact that it would not be applicable for confirming a demand for any period prior to 13.12.2011, would also not come to the aid of the Department. The relevant portion of the Circular is reproduced below: 9. Thus, where the distributor or sub-distributor or area distributor enters into an arrangemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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