which type of service

[Asked by Guest]

 if anyone is actor WORKING in serial DRAMA , 

HE WANT TO REGISTERED HIM SELF IN SERVICE TAX,

 

He SHOULD BE REGISTERED UNDER WHICH TYPE OF SERVICE???? plz help

[Akash Deep]

Dear Deepak

The services provided by a performing artist in folk or classical forms of theater is exempted under 25/2012 dated 20.6.2012. as the service tax is not payable on such services, there is no need to take registration. it may be noted that what would be folk or classical form of theater is subjective and facts need to be analyzed carefully.

Regards

Akash Deep

AI Summary

Exemption for performing artists may remove service tax registration where performances qualify as folk or classical forms, subject to facts.
Services provided by a performing artist in folk or classical forms of theatre are exempt under the notification cited in the discussion; where such exemption applies, service tax is not payable and registration is not required. Determining whether a specific performance qualifies as folk or classical is a subjective, fact dependent inquiry, and performances that do not meet those criteria may attract service tax and registration obligations.