https://www.taxtmi.com/caselaws?id=754889 CESTAT Allahabad allowed the appeal in a service tax classification dispute involving a multiplex operator providing film screening services to distributors on revenue sharing basis. The tribunal held that show cause notices issued under pre-2012 Finance Act provisions were invalid for post-July 2012 period, as they failed to address the revised service definition under Section 65B(44) and negative list introduced by Finance Act 2012. Following Mumbai Bench precedent in similar multiplex case, the tribunal found the service did not constitute "renting of immovable property" since the operator paid distributors for screening rights rather than receiving consideration for alleged services. The impugned order was set aside for lacking merit. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754889 CESTAT Allahabad allowed the appeal in a service tax classification dispute involving a multiplex operator providing film screening services to distributors on revenue sharing basis. The tribunal held that show cause notices issued under pre-2012 Finance Act provisions were invalid for post-July 2012 period, as they failed to address the revised service definition under Section 65B(44) and negative list introduced by Finance Act 2012. Following Mumbai Bench precedent in similar multiplex case, the tribunal found the service did not constitute "renting of immovable property" since the operator paid distributors for screening rights rather than receiving consideration for alleged services. The impugned order was set aside for lacking merit. Case-Laws Service Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754889