Screening of Films does not fall Under BSS: CESTAT quashes Service Tax Demand on PVS Multiplex India

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on PVS Multiplex India Pvt. Ltd. The tribunal ruled that screening films do not fall under "business support services" (BSS). The appellant had registered for providing "renting of immovable property," and the tribunal confirmed that their activities should be classified under this category, making them liable for tax on rent received from distributors, not under BSS.