TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Film Certification by CBFC Under Cinematographic Act Exempt from Service Tax, Ensures Compliance with Legal Standards.</h1> The Central Board of Excise & Customs clarified that film certification by the Central Board of Film Certification (CBFC) under the Cinematographic Act, 1952, is not subject to service tax. This certification ensures films are suitable for public exhibition and comply with legal standards regarding sovereignty, public order, and morality. The CBFC's certification is a statutory requirement, and activities performed by public authorities under legal provisions do not constitute taxable services. Consequently, fees collected for such certifications are not considered taxable under service tax regulations. This information is directed to trade associations for dissemination.
TaxTMI 
TaxTMI 
