Classification of services - Business Support Services or not - ...

Case Laws Service Tax

April 6, 2022

Classification of services - Business Support Services or not - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent - Association of Persons or not - principal to principal basis or otherwise? - The distributor/producer had granted the exhibitor the non exclusive license to exploit the theatrical rights of a motion picture and each party was entitled to conduct its business in its absolute and sole discretion. - no service tax can be levied on the appellant under BSS. - AT

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Classification of services - Business Support Services or not - ...

Case Laws Service Tax

April 6, 2022

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