Service tax on cinema theatres

[MOHAMED YACOOB SHARIFF]

Dear Experts, pl clarify me the followoing 

One of my client is the theatre owner, he let his theatre for screning the feature films on profit sharing basis, to the distributors of the flims . Will service tax attract in this case, pl provide me the nagative list of services.

AI Summary

Cinema Theatre Profit-Sharing Leases: Check Service Tax Applicability via Circular No.148/17/2011-ST and Section 66D Exemptions. A forum participant inquired about the applicability of service tax for a client who owns a cinema theatre and leases it to film distributors on a profit-sharing basis. An expert responded by advising to refer to Circular No.148/17/2011-ST for detailed clarification and provided a list of services exempt from service tax under Section 66D. The negative list includes services by the government, Reserve Bank of India, foreign diplomatic missions, certain agricultural, educational, and financial services, among others. The expert highlighted that admission to entertainment events or access to amusement facilities is also part of the negative list.