Service tax exemption for digital transmission of cinematograph film content allows tax-free delivery to licensed cinemas. Exempts taxable services provided under an agreement to a person authorised to exhibit a cinematograph film from service tax where the service relates to delivery of the film content and the digitised, encrypted content is transmitted directly to a licensed cinema theatre for exhibition by satellite, microwave or terrestrial communication line and not by any physical medium.
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.
Service tax exemption for digital transmission of cinematograph film content allows tax-free delivery to licensed cinemas.
Exempts taxable services provided under an agreement to a person authorised to exhibit a cinematograph film from service tax where the service relates to delivery of the film content and the digitised, encrypted content is transmitted directly to a licensed cinema theatre for exhibition by satellite, microwave or terrestrial communication line and not by any physical medium.
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