https://www.taxtmi.com/caselaws?id=775986 The CESTAT Bangalore allowed the appeal, setting aside the demand for service tax on film exhibition under Business Auxiliary Service and Copyright Service. The tribunal held that the assignment of telecast rights for a perpetual period does not constitute a copyright service liable to tax. Screening of films is not taxable under BAS unless a theatre is leased out for fixed rent, which was not the case. The demand under BAS was unsustainable due to lack of specific service provision identification. Additionally, the extended period of limitation could not be invoked as the tax liability was a matter of interpretation with no willful suppression by the appellant. Consequently, the impugned order confirming service tax demand and invoking extended limitation was quashed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775986 The CESTAT Bangalore allowed the appeal, setting aside the demand for service tax on film exhibition under Business Auxiliary Service and Copyright Service. The tribunal held that the assignment of telecast rights for a perpetual period does not constitute a copyright service liable to tax. Screening of films is not taxable under BAS unless a theatre is leased out for fixed rent, which was not the case. The demand under BAS was unsustainable due to lack of specific service provision identification. Additionally, the extended period of limitation could not be invoked as the tax liability was a matter of interpretation with no willful suppression by the appellant. Consequently, the impugned order confirming service tax demand and invoking extended limitation was quashed. Case-Laws Service Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775986