https://www.taxtmi.com/forum/issue?id=3944 Whether service tax applies to a cinema theatre leasing its premises for film screenings on a profit sharing basis depends on the statutory negative list and administrative guidance in Circular No.148/17/2011 ST. The negative list includes categorical exclusions, notably services described as admission to entertainment events or access to amusement facilities, which is the primary provision relied on to assess whether such theatre screening arrangements are outside the tax net. en-us Fri, 23 Mar 2012 21:01:30 +0530 Thu, 23 Jan 2025 15:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3944 Whether service tax applies to a cinema theatre leasing its premises for film screenings on a profit sharing basis depends on the statutory negative list and administrative guidance in Circular No.148/17/2011 ST. The negative list includes categorical exclusions, notably services described as admission to entertainment events or access to amusement facilities, which is the primary provision relied on to assess whether such theatre screening arrangements are outside the tax net. Discussion-Forum Service Tax Fri, 23 Mar 2012 21:01:30 +0530 https://www.taxtmi.com/forum/issue?id=3944