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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Exempt service: exhibition of movies by an exhibitor to a distributor qualifies for notification-based tax exemption.</h1> Exemption applies to service provided by way of exhibition of movie where the exhibitor (theatre owner) supplies the exhibition to the distributor or to an association of persons including the exhibitor, under specified central notifications with scope updated effective from 1 April 2015.

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