Multiplex operators should be exempted from levy of service tax on property rentals, till GST is introduced, and entertainment tax is fully subsumed in GST, to result in seamless pass-through of such indirect taxes.

> Multiplex operators should be exempted from levy of service tax on payments made by them to distributors for exploitation of cinematographic rights, till GST is introduced, and entertainment tax is subsumed in GST, to result in seamless pass-through of these indirect taxes.

> Cinema exhibitors should be exempted from levying service tax on Intellectual Property Rights to be transferred to exhibitors (Multiplex owners).

> Multiplex operators should be exempted from payment of duties on import of cinema equipment, till GST is introduced, and entertainment tax is subsumed in GST, to result in seamless pass-through of these indirect taxes.

> The Industry should be entitled to take full credit of certain 'input services' which are commonly used for non-taxable as well as taxable activities