High Court: Circular Reference Doesn't Block Appellate Tribunal Review on Service Tax for Film Distributors and Exhibitors.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of Circular - clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie - merely making a reference to some Circular would not mean that the Appellate Tribunal cannot be approached or that the Appellate Tribunal will not view the matter in its entirety and in proper perspective - Assessee to approach the tribunal - HC....