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

Service tax on cinema screenings may be excluded where services fall under the negative list, notably admission to entertainment events.
Whether service tax applies to a cinema theatre leasing its premises for film screenings on a profit sharing basis depends on the statutory negative list and administrative guidance in Circular No.148/17/2011 ST. The negative list includes categorical exclusions, notably services described as admission to entertainment events or access to amusement facilities, which is the primary provision relied on to assess whether such theatre screening arrangements are outside the tax net.