Film Certification by CBFC under Cinematographic Act, 1952 not liable to Service tax

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....on under the category of 'Technical Testing and Analysis Service' and /or 'Technical Inspection and Certification Service', on the services provided by Central Board of Film Certification by way of certification of films has been examined by Board. 2. Central Board of Excise & Customs has issued the following clarification "The certification by Central Board of Film is done to ensure that fi....

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....which the offence continues. Hence certification by Central Board of Film Certification is a statutory requirement. CBEC vide Circular No. 96/7/2007-S.T., dated 23-8-2007 [2007 (8) S.T.R. C88] has clarified that any activity assigned to and performed by a sovereign/public authority under the provisions of any law, do not constitute taxable services. Any amount/fee collected in such cases are not t....