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of <h1>Ministry of Finance Clarifies Service Tax Liability on Theater Rentals vs. Revenue Sharing in Film Screenings.</h1> The circular from the Ministry of Finance addresses whether movie theatres must pay service tax on activities related to screening films supplied by distributors. It clarifies that service tax applies only when a distributor leases a theater, categorizing it as 'Renting of immovable property,' making the theater owner liable for tax on the rent. Other arrangements, such as revenue sharing, film purchase, or fixed payment contracts, do not attract service tax as they do not constitute taxable services. Each case should be examined based on its contractual terms to determine tax liability. Pending cases should be resolved following these guidelines.
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