CESTAT, an Appellate Tribunal, addressed the taxability of...

CESTAT, an Appellate Tribunal, addressed the taxability of Unincorporated Joint Ventures involving revenue sharing arrangements and support services of business or commerce (BSS). The appellant provided cinema hall and infrastructure to a distributor for movie exhibition, without paying appropriate service tax. Referring to precedents like PVS Multiplex and Inox Leisure, the Tribunal held that service tax cannot be imposed on the appellant u/s BSS. The Supreme Court upheld this view, affirming the Tribunal's correctness. The case is now with the Division Bench for appeal decision.