Renting of immovable property

Tanveer Singh (complicated) (1248 Points)

06 September 2009  

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...........