Sunday, 29 September 2013

Exhibition of films in private cubicles are not entertainment events; liable to ST

ST/ECJ : Payment made by a customer so as to be able to watch on his own one or more films, or extracts from films, in private cubicles does not fall within concept of admissions to 'exhibition of cinematographic film' under section 66D(j) read with section 65B(24) and is liable to service tax


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