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    <title>Tax on Film Artists Services</title>
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    <description>Service tax has been applied to taxable services provided by film artists under the comprehensive service taxation regime introduced from 1 July 2012. Taxable services are defined by statute and exclude the negative and exempt lists; the tax is activity based and, as a consumption tax, its incidence is on the service receiver. The service provider is required to collect the tax from the receiver and remit it to the Government, subject to a general exemption for low value service providers below the prescribed annual aggregate threshold.</description>
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      <description>Service tax has been applied to taxable services provided by film artists under the comprehensive service taxation regime introduced from 1 July 2012. Taxable services are defined by statute and exclude the negative and exempt lists; the tax is activity based and, as a consumption tax, its incidence is on the service receiver. The service provider is required to collect the tax from the receiver and remit it to the Government, subject to a general exemption for low value service providers below the prescribed annual aggregate threshold.</description>
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