Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Levy of service tax - Renting of immovable property service - revenue sharing arrangement - lending of theatre to the film distributors/sub-distributors for depicting the films - Both the parties are working independently and the share of the Distributor is given by the respondent from the gross receipts from movie tickets - This would be apparent from the agreement executed between the respondent and Mukta Arts which provides that out of the total revenue generated from the screening of films, the respondent would retain a fixed gross revenue and pay balance to the distributor - No service tax liability - AT
Levy of service tax - Renting of immovable property service - revenue sharing arrangement - lending of theatre to the film distributors/sub-distributors for depicting the films - Both the parties are working independently and the share of the Distributor is given by the respondent from the gross receipts from movie tickets - This would be apparent from the agreement executed between the respondent and Mukta Arts which provides that out of the total revenue generated from the screening of films, the respondent would retain a fixed gross revenue and pay balance to the distributor - No service tax liability - AT
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