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of <h1>Service Tax Exemption for Digital Film Screenings in Cinemas Under Notification No. 12/2007, Rescinded in 2012</h1> Notification No. 12/2007-Service Tax, dated March 1, 2007, issued by the Central Government, exempts services related to the exhibition of cinematograph films from service tax under certain conditions. The exemption applies to services provided under an agreement where the content of the film is delivered in digitized form and transmitted directly to cinema theatres via satellite, microwave, or terrestrial communication lines, excluding physical means like CDs or DVDs. The definition of 'cinematograph film' and 'cinema theatre' aligns with the Cinematograph Act, 1952. This notification was later rescinded by Notification No. 34/2012-Service Tax, dated June 20, 2012.
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