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5 Service Tax on movie theatres.
Circular No. 109/2009, dated 23-2-2009 :
It has been clarified that screening of a movie is
not a taxable service except where the distributor leases out the
theatre and the theatre owner get a fixed rent. In such case, the
service provided by the theatre owner would be categorised as ‘Renting
of immovable property for furtherance of business or commerce’ and the
theatre owner would be liable to pay tax on the rent received from the
distributor. All pending cases to be disposed of accordingly.
