Renting of immovable property

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Under Renting of Immovable Property in service tax........ Renting of "THEATRES" are said to be taxable(Explanation 1 to section 65(90a)) and in CBE&C circular no. 109/3/2009-ST dated 23-2-2009 it is said that "Renting of theatre by theatre owner to distributor of film is not taxable"...According to me it means that Renting of theatre is taxable in general but when rented to distributor of film then not taxable...... am i right in the concept or there is something else being told?????????????  Please confirm...........

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 As per the abovementioned circular, the activity mentioned by you will not fall under business support services. If u read the circular properly you wil find that there are different types of arrangements between the distributor and theatre owner. Arrangements wherein the theatre is purely rented out only it will be taxed under renting of immovable property.Else not taxable

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