https://www.taxtmi.com/circulars?id=5530 Because film certification is a statutory requirement under the Cinematographic Act performed by a public authority as part of its sovereign duties, amounts collected for such certification do not constitute consideration for a taxable service and are not subject to service tax; field formations should treat the activity as excluded under the administrative position that sovereign/public authority functions are not taxable. en-us Fri, 16 Jan 2009 00:00:00 +0530 Mon, 09 Jan 2012 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5530 Because film certification is a statutory requirement under the Cinematographic Act performed by a public authority as part of its sovereign duties, amounts collected for such certification do not constitute consideration for a taxable service and are not subject to service tax; field formations should treat the activity as excluded under the administrative position that sovereign/public authority functions are not taxable. Circulars Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5530