2015 (3) TMI 183

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....ided by performing artist or folk or classical art forms of music, dance or theatre from the liability towards service tax under Section 66-B of the Finance Act, 1994. This notification is assailed on the ground that it is discriminatory and violative of Articles 14 and 19(1)(g) of the Constitution of India inasmuch as the same benefit is not extended to other performing artistes namely film actors. The petitioner claims to be an actor in movies and submits that his job involves skills to display different kinds of emotions, dialogue delivery skills and acting characters specified by film Director. These skills are stated to be not different from an actor who performs with similar skills in theatre or drama. 2. In a nutshell, the plea is....

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....nce or theatre, excluding services provided by the brand ambassador are specifically exempted by way of statutory notification, which exemption is not made applicable to other service providers. A reference has been made to the Judgment of the Honourable Supreme Court in M/s. Anant Mills Co., Ltd., v. State of Gujarat (1975) 2 SCC 175, to substantiate the plea that Article 14 forbids class legislation, but does not forbid classification based on intelligible differentia. 5. We may add that the petition and the counter affidavit seek to refer to a number of pronouncements broadly on the same parameters. Suffice to say that the principles are well established and matters of tax legislation are to be dealt with in a different context. 6.....

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....lative wisdom." 8. In Aashirwad Films v. Union of India reported in (2007) 6 SCC 624, the Hon'ble Supreme Court has observed as follows: "14. It has been accepted without dispute that taxation laws must also pass the test of Article 14 of the Constitution of India. It has been laid down in a large number of decisions of this Court that a taxation statute for the reasons of functional expediency and even otherwise, can pick and choose to tax some. Importantly, there is a rider operating on this wide power to tax and even discriminate in taxation that the classification thus chosen must be reasonable. The extent of reasonability of any taxation statute lies in its efficiency to achieve the object sought to be achieved by the statute....