https://www.taxtmi.com/article/detailed?id=333 Tax liability for film screening hinges on contract form: if a distributor leases a theatre and pays fixed rent, the theatre owner's activity is taxable as Renting of immovable property for furtherance of business or commerce; revenue sharing arrangements and outright purchase of film prints are not taxable as services. The Board ruled that exhibition paid for as fixed days with distributor retaining ticket proceeds does not constitute Business Support Service, and facts and contract terms must be examined in each case. en-us Sat, 11 Apr 2009 00:00:00 +0530 Sat, 11 Apr 2009 21:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=333 Tax liability for film screening hinges on contract form: if a distributor leases a theatre and pays fixed rent, the theatre owner's activity is taxable as Renting of immovable property for furtherance of business or commerce; revenue sharing arrangements and outright purchase of film prints are not taxable as services. The Board ruled that exhibition paid for as fixed days with distributor retaining ticket proceeds does not constitute Business Support Service, and facts and contract terms must be examined in each case. Articles Service Tax Sat, 11 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=333