Category - Place on rent for shooting films

[Guest]

when we are providing our property/premises/place for shooting of films, it attracts service tax? If yes, under which head because under mandap keeper service it is specifically exempted? Can it be covered under the new head renting of immovable property?

[Madhukar N Hiregange]

As on date it may not be covered. The entry under business support servcies of infrastructural support servcies maybe examined. My view is that it is not covered. The new head would be applicable from a notified date in future once the same is apssed have a look at the dept circular in this reagrd and then take a decision.

AI Summary

Service tax on renting premises for film shooting: currently not covered; review proposed renting of immovable property category. Providing premises for film shooting is not presently liable to service tax under existing entries; the mandap keeper exemption does not extend to such arrangements. Consideration could be given to classification under Business Support Services or Infrastructural Support Services, but the view expressed is that those heads do not presently cover film-shooting lets. A new head for Renting Of Immovable Property may become applicable only from a future notified date; taxpayers must consult the departmental circular and notification before acting.