https://www.taxtmi.com/caselaws?id=257247 The court upheld the validity of a notification granting exemption to services by performing artists in theatre and drama but not to film actors under service tax law. The court emphasized the deference owed to legislative judgment in tax matters, allowing for reasonable classification based on achieving statutory objectives. It differentiated between theatre artists and film actors, highlighting the support for native art and culture. The court found the petitioner's claim lacking merit, dismissing it without costs. en-us Thu, 26 Feb 2015 00:00:00 +0530 Wed, 13 Jan 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257247 The court upheld the validity of a notification granting exemption to services by performing artists in theatre and drama but not to film actors under service tax law. The court emphasized the deference owed to legislative judgment in tax matters, allowing for reasonable classification based on achieving statutory objectives. It differentiated between theatre artists and film actors, highlighting the support for native art and culture. The court found the petitioner's claim lacking merit, dismissing it without costs. Case-Laws Service Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257247