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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Renting of immovable property Service - Bundled services - ...

Service Tax

December 26, 2020

Renting of immovable property Service - Bundled services - Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for exhibition of the films were transferred to the Appellant, either for a specified number of shows and period or in perpetuity - it is not possible to sustain the finding that ‘renting of immovable property’ service had been rendered by the Appellant to the film distributors. - AT

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