Golcha Properties Pvt. Ltd. (Golcha Cinema) Vs Principal Commissioner of Service Tax (CESTAT Delhi)
Last updated: 20 November 2020
Court :
New Delhi High Court
Brief :
The Appellant, an owner of a cinema hall called ‘Golcha Cinema’ and engaged in the business of exhibiting films in this theatre, has assailed the order dated January 25, 2016 passed by the Principal Commissioner of Service Tax, Delhi1 that confirms the demand of service tax under “renting of immovable property” service with penalty and interest proposed in the two show cause notices dated April 17, 2014 and April 22, 2015 for the Principal Commissioner the reason that the Appellant is providing service to the film Distributors by way of renting its theatre for screening the films.
Citation :
SERVICE TAX Appeal No. 51811 of 2016
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