26 April 2017
Whether online ticket charges collected from third party ticket portal BY THEATRE OWNER towards exhibition of cinematographic films is exempt from service tax or not ? Similarly, collection of 3 D charges, tele-booking charges and theatre maintenance charges collected by theatre owner is exempt or taxable ?
26 April 2017
Online ticket booking charges collected by theatre owners towards cinematographic film exhibition is exempt from service tax. 3D charges is part of film exhibition exempt from service tax. Service tax payable on other charges collected other than film exhibition.
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