https://www.taxtmi.com/caselaws?id=301073 The dominant issue was whether revenue-sharing exhibition of films by a multiplex under agreements with film distributors/sub-distributors constituted a taxable "Business Support Service." The Tribunal held that the arrangement showed mutuality of interest: the exhibitor provided theatre infrastructure and exhibited films while the copyright remained with the distributors, and ticket-sale proceeds were shared as agreed and accounted for as revenue and film-rights expenditure. On these facts, the relationship was akin to a joint venture/partnership for mutual benefit, not a service rendered by the exhibitor to the distributors; any activity was effectively "to self." Applying prior CESTAT precedent on identical revenue-sharing film exhibition, the activity was not classifiable as Business Support Service and no service tax was payable; the impugned order was set aside and the appeal was allowed. en-us Wed, 03 Apr 2019 00:00:00 +0530 Wed, 07 Jan 2026 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301073 The dominant issue was whether revenue-sharing exhibition of films by a multiplex under agreements with film distributors/sub-distributors constituted a taxable "Business Support Service." The Tribunal held that the arrangement showed mutuality of interest: the exhibitor provided theatre infrastructure and exhibited films while the copyright remained with the distributors, and ticket-sale proceeds were shared as agreed and accounted for as revenue and film-rights expenditure. On these facts, the relationship was akin to a joint venture/partnership for mutual benefit, not a service rendered by the exhibitor to the distributors; any activity was effectively "to self." Applying prior CESTAT precedent on identical revenue-sharing film exhibition, the activity was not classifiable as Business Support Service and no service tax was payable; the impugned order was set aside and the appeal was allowed. Case-Laws Service Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301073