Service tax exemption for individual professional videographers removes tax on videotape production services under central notification. The Central Government exempted taxable service provided to a client by an individual professional videographer in relation to video tape production from the whole of service tax leviable under section 66 of the Finance Act, 1994, by Notification No. 7/2001 ST, effective 16 July 2001, and that exemption was later rescinded by a subsequent 2005 notification.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for individual professional videographers removes tax on videotape production services under central notification.
The Central Government exempted taxable service provided to a client by an individual professional videographer in relation to video tape production from the whole of service tax leviable under section 66 of the Finance Act, 1994, by Notification No. 7/2001 ST, effective 16 July 2001, and that exemption was later rescinded by a subsequent 2005 notification.
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