No Service Tax on revenue sharing agreement between exhibitor & distributor for exhibiting film


Last updated: 14 June 2024

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in Commissioner of Central Excise and Service Tax Ludhianav. AB Motions Pvt. Ltd. [Civil Appeal Diary No(s). 12044/2020dated May 17, 2024] has disposed the appeal filed by Revenue challenging earlier order passed in favour of the Respondent by the CESTAT, which had set aside the demand for service tax w.r.t revenue sharing agreement between Exhibitor and Distributor pertaining to showcasing of films/ movies.

Citation :
Civil Appeal Diary No(s). 12044/2020dated May 17, 2024

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Bimal Jain
Published in Service Tax
Views : 131
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