https://www.taxtmi.com/forum/issue?id=106017 Service tax depends on the contractual model: exhibitor paying fixed consideration for theatrical exhibition is exempt under Notification No.25/2012 as a negative-list entertainment event (exemption does not extend to television). Fixed rent arrangements are taxable as Renting of Immovable Property, and revenue-sharing arrangements are taxable as Business Support Services. Distributors acting as service providers must collect service tax on fixed film-hire charges received from exhibitors, the burden of which falls on the exhibitor unless contractually allocated otherwise. en-us Sat, 24 Aug 2013 22:11:11 +0530 Thu, 23 Jan 2025 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106017 Service tax depends on the contractual model: exhibitor paying fixed consideration for theatrical exhibition is exempt under Notification No.25/2012 as a negative-list entertainment event (exemption does not extend to television). Fixed rent arrangements are taxable as Renting of Immovable Property, and revenue-sharing arrangements are taxable as Business Support Services. Distributors acting as service providers must collect service tax on fixed film-hire charges received from exhibitors, the burden of which falls on the exhibitor unless contractually allocated otherwise. Discussion-Forum Service Tax Sat, 24 Aug 2013 22:11:11 +0530 https://www.taxtmi.com/forum/issue?id=106017