The AO held that convenience fee retained by Bigtree was in lieu of commission /service charges payable by the cinema owner and amounts to constructive payment made by the cinema owner to Bigtree . The AO held that the provision of section 194H is applicable and treated the assessee in default as per the provision of section 201 and 201(IA) of the Act.  The Tribunal held that the Theatre owner is not liable to deduct tax at source or convenience fee charged and retained by it . Tribunal also held that one aspect which needs to be considered is the situation where tickets are liable to be  refunded . The Tribunal raised a question that  if the theatre owner was not able to start/ play the movie who would be liable to refund the ticket price – Bigtree or the theatre owner ? This issue needs to be ascertained and risk analysed . The Tribunal directed the AO to carry out the necessary verification and consider the claim of the assessee in accordance with law .   ( TS-1026-ITAT-2022 . ( AY- 2013 -14, 2014 -15)