{"id":353511,"date":"2025-07-16T09:30:18","date_gmt":"2025-07-16T04:00:18","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=353511"},"modified":"2025-07-16T09:34:34","modified_gmt":"2025-07-16T04:04:34","slug":"cestat-service-tax-for-film-screening-distributor-theatre-owner","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/cestat-service-tax-for-film-screening-distributor-theatre-owner\/","title":{"rendered":"\u2018To be paid by distributors\u2019: CESTAT sets aside order directing theatre owner to pay service tax for film screening"},"content":{"rendered":"
\n

Customs, Excise & Service Tax Appellate Tribunal, New Delhi:<\/span> In an appeal by the appellant, who was the owner of M2K Cinemas, against a decision of the Commissioner of Central Tax, (Delhi West), whereby the appellant was directed to pay the service tax for film screening, the Division Bench of Binu Tamta, Member (Judicial)<\/span> and Hemambika R. Priya, Member (Technical), stated that the impugned order for levy of service tax on the appellant is unsustainable and accordingly, set aside the impugned order. The Tribunal stated that the service tax is to be levied and paid by the distributor under \u2018Copy Right Service\u2019 for transfer of right by licence to screen the film in the appellant\u2019s theatre.<\/p>\n

Background<\/h3>\n

In the present case, the appellant being the owners of M2K Cinemas, are engaged in lending the theatre to the film Distributors\/Sub-distributors for depicting the films, whose copyrights are retained back by the Distributors themselves. The Company also provided additional services like manpower, projectors, equipment, and power supply. During an investigation for the period from 1-1-2009 to 31-3-2015, the Department found that the appellant had short-paid or not paid service tax on “Renting of Immovable Property,” on film screening share of Net Box Office Collection, transfer of copyright, and entertainment admission. Subsequently, show-cause notices were issued for different periods, and after adjudication, the Commissioner confirmed a service tax demand of Rs. 5,25,10,624\/-, along with interest and penalties, but allowed the appellant to claim Cenvat Credit. It was observed that the appellant was the owner of the theatre, which is used for screening of films and the theatre is given out on rent. With respect to other services, such as maintenance and advertisement, the Commissioner observed that, where bunch of different services were provided, only that service would prevail which bears the most specific description and yields the highest level of service tax. In the present case, it is the \u2018Renting of Immovable Property Services\u2019. Therefore, all other services could be clubbed together under this head for the purpose of classification under Section 66-F<\/a> of the Finance Act, 1994<\/a>.<\/p>\n

Thus, being aggrieved from the aforesaid order, the present appeal was filed before the Tribunal.<\/p>\n

Case Analysis and Decision<\/h3>\n

The issue involved in the present appeal was basically whether the appellant had rendered the services of \u201cRenting of Immovable Property\u201d by screening\/exhibiting the films in their theatre.<\/p>\n

The Tribunal stated that for getting the films exhibited in their theatre, the owner of the said Multiplexes\/theatres enter into agreements with the film distributors\/producers for which the said owners agree to pay certain amount to the distributors, which is generally fixed as a percentage of the Net Box Office Collection. The purpose of the agreement and the intention of the parties is for screening of the film in the theatre, which cannot be treated as \u201cRenting of Immovable Property Service\u201d. Moreover, the element of consideration, i.e. the quid pro quo for services, which is a necessary ingredient of any taxable service being absent, the revenue was not able to establish the service provider and service recipient relationship between the appellant and the distributor. Consequently, no service tax could be levied on the appellant.<\/p>\n

The Tribunal observed that the very fact that the appellant has been exhibiting the films in their theatre implies that the right in the film was transferred to the appellant to screen the film in the theatre and thereby the appellant is engaged in communicating the film to the public. The Tribunal took note of the Circulars issued by CBEC, as per which, screening a movie is not a taxable service unless the theatre owner receives a fixed rent from the distributor and also, when distributor\/sub-distributor transfers the rights to exhibitor\/theatre owner, the distributor\/sub-distributor is liable to collect the service tax under \u2018Copyright Service\u2019. The Tribunal stated that it is a settled principle of law that the Circulars are binding on the Department. There is no scope for deviation from the aforesaid Circulars which in clear terms imposes the liability to pay service tax on the distributor. Therefore, the service tax is to be levied and paid by the distributor under \u2018Copy Right Service\u2019 for transfer of right by licence to screen the film in the appellant\u2019s theatre.<\/p>\n

Thus, the Tribunal stated that the reasoning given by the Commissioner in the impugned order for levy of service tax on the appellant was unsustainable, and accordingly, set aside the impugned order.<\/p>\n

[M2K Entertainment (P) Ltd. v. Commr. of Central Tax, 2025 SCC OnLine CESTAT 1997<\/a> decided on 2-7-2025<\/span>]<\/p>\n

\n

Advocates who appeared in this case :<\/p>\n

For the Appellant:<\/span> Udit Jain and Vibhor Sharma, Advocates.<\/p>\n

For the Respondents:<\/span> Anand Narayan, Authorised Representative.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

For getting the films exhibited in their theatre, the owner of the said Multiplexes\/theatres enter into agreements with the film distributors\/producers. The purpose of the agreement and the intention of the parties is for screening of the film in the theatre, which cannot be treated as “Renting of Immovable Property Service”.<\/p>\n","protected":false},"author":67011,"featured_media":353514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[85355,6651,85354,83551,34483,85356,85353,29274,3208,85357],"class_list":["post-353511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-binu-tamta-member","tag-cestat","tag-exhibiting-of-films-in-theatre","tag-film-distribution","tag-finance-act-1994","tag-hemambika-r-priya-member","tag-renting-of-immovable-property","tag-screening","tag-service_tax","tag-service-tax-for-film-screening"],"yoast_head":"\nCESTAT: Service tax for film screening | 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Ltd. not an ‘intermediary’: CESTAT","author":"Bharti","date":"January 30, 2026","format":false,"excerpt":"\u201cThe place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Service Tax not leviable on data hosting services","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":338151,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/30\/mark-up-earned-by-purchasing-selling-cargo-space-from-shipping-lines-not-liable-to-service-tax-cestat\/","url_meta":{"origin":353511,"position":3},"title":"Mark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT","author":"Editor","date":"December 30, 2024","format":false,"excerpt":"The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line\/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as \u201cintermediary\u201d.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":361246,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/23\/damages-for-dispute-settlement-not-declared-service-cestat\/","url_meta":{"origin":353511,"position":4},"title":"Damages received for dispute settlement of agreement to sell, not taxable as \u2018declared service\u2019 under S. 66-E(e) of Finance Act, 1994: CESTAT","author":"Bharti","date":"September 23, 2025","format":false,"excerpt":"A settlement of dispute is clearly not an agreement to tolerate any act or situation. It is beyond the scope of Section 66-E(e) of the Finance Act, 1994 and thus not a \u2018declared service\u2019.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"damages for dispute settlement not declared service","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":238957,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/10\/cestat-no-service-tax-can-be-levied-in-absence-of-either-consideration-or-a-service-tribunal-allows-appeal\/","url_meta":{"origin":353511,"position":5},"title":"CESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal","author":"Editor","date":"November 10, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an appeal against an order passed by the Principal Commissioner of Service Tax, Delhi that confirmed the demand of service tax under \u201crenting of immovable property\u201d service with penalty\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/353511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=353511"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/353511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/353514"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=353511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=353511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=353511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}