https://www.taxtmi.com/circulars?id=5566 Screening of films is not a taxable service except where the distributor leases the theatre and the theatre owner receives fixed rent; in that leasing case the activity is Renting of Immovable Property for Furtherance of Business or Commerce and is liable to service tax. Revenue sharing arrangements, purchase of film prints (sale of goods), and fixed day screening agreements where the theatre's exhibition is an independent activity do not attract service tax. Each case must be decided on its contract terms and facts. en-us Mon, 23 Feb 2009 00:00:00 +0530 Fri, 06 Jan 2012 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5566 Screening of films is not a taxable service except where the distributor leases the theatre and the theatre owner receives fixed rent; in that leasing case the activity is Renting of Immovable Property for Furtherance of Business or Commerce and is liable to service tax. Revenue sharing arrangements, purchase of film prints (sale of goods), and fixed day screening agreements where the theatre's exhibition is an independent activity do not attract service tax. Each case must be decided on its contract terms and facts. Circulars Service Tax Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5566