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of <h1>Service Tax Applied on Film Distribution Rights Transfers; Clarifies Distributor's Tax Responsibility and Examines Joint Venture Scenarios.</h1> The circular addresses the levy of service tax on distributors, sub-distributors, and exhibitors of films. It clarifies that service tax is applicable when the rights to exhibit a film are transferred, with the distributor responsible for collecting and depositing the tax. If no rights are transferred, the transaction must be examined for other applicable service taxes, such as 'Business Support Service' or 'Renting of Immovable Property.' The circular also discusses scenarios where joint ventures or partnerships exist, emphasizing that the nature of the transaction determines tax liability. Misinterpretations of previous guidance are addressed, stressing case-by-case evaluation.
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