TMI Blog2023 (1) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 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. - SERVICE TAX APPEAL NO: 85714 OF 2021 - A/86243/2022 - Dated:- 22-12-2022 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Ms Ginita Bodani, Advocate for the appellant Shri Nitin M Tagade, Tagade Commissioner (AR) for the respondent ORDER PER: C J MATHEW This appeal of M/s Reliance Med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said decision of the Tribunal in re Reliance Mediaworks Limited that 19. The Civil Appeal filed by the Department (Commissioner vs. Mormugao Port Trust) against the aforesaid decision of the Tribunal was dismissed by the Supreme Court both on the ground of delay as well as on merits and the judgment 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice except where the distributor leases out the theater and the theater owner get a fixed rent. In such case, the service provided by the theater owner would be categorized as Renting of immovable property for furtherance of business or commerce and the theater owner would be liable to pay tax on the rent received 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, apa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent filed Civil Appeal No. 1335 of 2020 (The Commissioner of Service Tax vs. Inox Leisure Ltd) before the Supreme Court and by order dated 28.02.2022, the Supreme Court dismissed the Civil Appeal holding that the Tribunal had taken an absolutely correct view, to which the Supreme Court agreed. The order passed by the Supreme Court is reproduced below: No case is made out to interfere with the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short, CESTAT ). The CESTAT has taken an absolutely correct view, to which we agree. Hence, the Civil Appeal stands dismissed. the contention of Learned Counsel is correct. 5. Respectfully following the decision supra, we set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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