applicability of service tax

[shubham sinha]

A firm engaged in providing services related to making animation film , plz suggest applicability of service tax on the same give some link related to this service .

[YAGAY and SUN]

Dear Shubham,

Such services may fall under Business Auxiliary Services or Business Support Services and on such services service tax would be payable. Please also check Mega Exemption Notification and Negative List in this regard.

Thanks and Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Business Auxiliary Services may attract service tax; review the exemption notification and negative list carefully.
Services connected with creating animation films are likely classifiable as Business Auxiliary Services or Business Support Services, making them subject to service tax; liability should be assessed against taxable service descriptions and by reviewing the Mega Exemption Notification and the Negative List for any applicable exemptions or exclusions.