https://www.taxtmi.com/caselaws?id=419471 The tribunal upheld that services provided by the theatre owner post-01.05.2011 fall under "Business Support Services" and are taxable. Penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were deemed justified for non-compliance. The tribunal acknowledged conflicting decisions in similar cases and referred the matter to a larger bench to resolve legal questions on the applicability of judicial precedents and the binding nature of the CBEC circular upheld by the Madras High Court. en-us Thu, 13 Jan 2022 00:00:00 +0530 Sat, 12 Mar 2022 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419471 The tribunal upheld that services provided by the theatre owner post-01.05.2011 fall under "Business Support Services" and are taxable. Penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were deemed justified for non-compliance. The tribunal acknowledged conflicting decisions in similar cases and referred the matter to a larger bench to resolve legal questions on the applicability of judicial precedents and the binding nature of the CBEC circular upheld by the Madras High Court. Case-Laws Service Tax Thu, 13 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419471