Screening of Films does not fall Under BSS: CESTAT quashes Service Tax Demand on PVS Multiplex India [Read Order]

The tribunal found that the service provided by the theatre owner would be classified as 'Renting of immovable property for furtherance of business or commerce' and the theatre owner would be liable to pay tax on the rent received from the distributor.
CESTAT - CESTAT Allahabad - BSS - Service Tax - Service Tax Demand - PVS - Customs - Excise and Service Tax Appellate Tribunal - taxscan

In the matter of PVS Multiplex India, the Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the screening of films cannot be categorised under business support service and quashed the demand. M/s PVS Multiplex India Pvt. Ltd, the appellant/assessee has service tax registration for providing “renting of immovable…

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