https://www.taxtmi.com/caselaws?id=774145 A theatre-owner arrangement with film distributors for screening films was not "Renting of Immovable Property" for service tax purposes. The agreement showed that the distributor granted theatrical exhibition rights, while the theatre owner paid theatre hire, fixed hire, or a share of net box office collection for that right. On settled Tribunal precedent, such a revenue-sharing or hire-based arrangement did not create a service-provider and service-recipient relationship in favour of the distributor because no consideration flowed from the distributor to the theatre owner. The framework instead pointed to taxation, if any, of temporary transfer or permitting use of copyright in the hands of the distributor. The demand against the appellant therefore failed. en-us Wed, 02 Jul 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774145 A theatre-owner arrangement with film distributors for screening films was not "Renting of Immovable Property" for service tax purposes. The agreement showed that the distributor granted theatrical exhibition rights, while the theatre owner paid theatre hire, fixed hire, or a share of net box office collection for that right. On settled Tribunal precedent, such a revenue-sharing or hire-based arrangement did not create a service-provider and service-recipient relationship in favour of the distributor because no consideration flowed from the distributor to the theatre owner. The framework instead pointed to taxation, if any, of temporary transfer or permitting use of copyright in the hands of the distributor. The demand against the appellant therefore failed. Case-Laws Service Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774145