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Service Tax - Highlights / Catch Notes

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Quantification of demand - Business Support Service - whether ...


Theatre Owners' Services to Distributors Questioned: Are They Business Support Services? Larger Bench to Decide.

March 12, 2022

Case Laws     Service Tax     AT

Quantification of demand - Business Support Service - whether the services provided by the Theatre Owner to the Distributors/sub distributors by way of providing cinema hall and other infrastructure for the exhibition of the movies in the theatre fall under the definition of Business Support Services? - Matter referred to Larger Bench - AT

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