https://www.taxtmi.com/caselaws?id=781038 CESTAT ALLAHABAD set aside the demand for service tax, interest and penalty against the appellant arising from a revenue-sharing agreement for cinema premises. The Tribunal held the arrangement did not constitute a lease or renting of immovable property because no fixed rent was agreed; the appellant had engaged the operator to manage and operate the cinema and was the service recipient. Any service tax liability would lie on the operator, not the appellant. The impugned order lacked merit and the appeal was allowed. en-us Wed, 02 Jul 2025 00:00:00 +0530 Mon, 10 Nov 2025 15:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781038 CESTAT ALLAHABAD set aside the demand for service tax, interest and penalty against the appellant arising from a revenue-sharing agreement for cinema premises. The Tribunal held the arrangement did not constitute a lease or renting of immovable property because no fixed rent was agreed; the appellant had engaged the operator to manage and operate the cinema and was the service recipient. Any service tax liability would lie on the operator, not the appellant. The impugned order lacked merit and the appeal was allowed. Case-Laws Service Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781038