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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Renting of immovable property taxed where distributor leases theatre; ordinary film exhibition is not business support service.</h1> Screening of films is not a taxable service except where the distributor leases the theatre and the theatre owner receives fixed rent; in that leasing case the activity is Renting of Immovable Property for Furtherance of Business or Commerce and is liable to service tax. Revenue sharing arrangements, purchase of film prints (sale of goods), and fixed day screening agreements where the theatre's exhibition is an independent activity do not attract service tax. Each case must be decided on its contract terms and facts.

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