https://www.taxtmi.com/caselaws?id=166617 The concept of "admissions to cinemas" in Category 7 of Annex H to the Sixth Directive must be interpreted strictly as an exception to the standard VAT rate. Its ordinary meaning and context point to services enjoyed collectively by the public on payment of an admission fee. A private cubicle where a single customer watches films alone after inserting a coin and choosing a film lacks that collective character and does not match the ordinary meaning of admission to a cinema. The reduced VAT rate is therefore unavailable for that service. en-us Thu, 18 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 17:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166617 The concept of "admissions to cinemas" in Category 7 of Annex H to the Sixth Directive must be interpreted strictly as an exception to the standard VAT rate. Its ordinary meaning and context point to services enjoyed collectively by the public on payment of an admission fee. A private cubicle where a single customer watches films alone after inserting a coin and choosing a film lacks that collective character and does not match the ordinary meaning of admission to a cinema. The reduced VAT rate is therefore unavailable for that service. Case-Laws Service Tax Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166617