CESTAT Mumbai Sets Aside ₹46.41 Crore Service Tax Demand on Yash Raj Films for Overseas Shoots

The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Mumbai has decided to set aside a service tax demand of ₹46.41 crore against Yash Raj Films. The demand was originally levied for the company’s overseas film shoots. CESTAT cited procedural issues and lack of sufficient evidence to support the tax assessment. The decision means the company will not have to pay the amount until further review. The tribunal’s ruling is part of ongoing scrutiny of the film industry’s tax compliance.