Services provided by way of exhibition of movie - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 46 Services provided by way of exhibition of movie (w.e.f. 01 st April, 2015) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.4.2015 - Notification No. 06/2015 - Dated 1-3-2015 46. Service provided by way of exhibition of movie by an exhibitor to the distributor or an association of persons consisting of the exhibitor as one of its members. Here exhibitor means theatre owner.