{"id":21395,"date":"2012-07-01T12:46:49","date_gmt":"2012-07-01T07:16:49","guid":{"rendered":"https:\/\/www.legalindia.in\/news\/?p=21395"},"modified":"2012-07-01T12:46:49","modified_gmt":"2012-07-01T07:16:49","slug":"bollywood-service-tax","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/news\/bollywood-service-tax","title":{"rendered":"Bollywood under service tax"},"content":{"rendered":"<p>Here is some bad news for<span style=\"color: #ff0000\"><strong> Bollywood<\/strong><\/span>, now they have to pay service tax too. All Bollywood actors along with small screen actors will be subjected to 12% service tax from July 1, 2012. Now they will have to pay two types of taxes <span style=\"color: #ff0000\"><strong>income tax + service tax.<\/strong><\/span><\/p>\n<p>The government has from July 1 introduced new taxation of services by introducing a negative list. Any service out of this list or out of the exempted list of services (which may be changed from time to time) will be charged service tax. But if an individual or a firm has an annual income of less than Rs 10 lakh, the service provider can avail exemption and shall not be obliged to pay any tax.<\/p>\n<p><span style=\"color: #ff0000\"><strong>Indian Premier League<\/strong><\/span> cricketers and event managers were already brought under service tax regime as the government had clarified earlier that only recognized format of sports activities are exempted from this levy.<\/p>\n<p>The government has kept 38 services in the <span style=\"color: #ff0000\"><strong>negative list<\/strong><\/span>, including transport of goods or passengers, metered taxis, auto rickshaws, electricity transmission or distribution by discoms, betting, gambling, entry to amusement parks and burial services.<\/p>\n<p>The educational guidelines released by the finance minister last month clarifies that all private constructions activities are to be levied service tax, including construction of private hospitals and educational institutions. Only government hospitals and educational institutions and government buildings meant for official purposes are exempted from this levy.<\/p>\n<p>Performing artists in folk or classical art forms of music, dance, or theatre have, however, been kept out of this levy and will not be subjected to service tax.<span style=\"color: #ff0000;text-decoration: underline\"><em> &#8220;All other activities by an artist in other art forms such as western music or dance, modern theatres, performance of actors in films or television serials would be taxable,&#8221; the government paper said. Similarly, activities of artists in still art forms e.g. painting, sculpture making etc. are taxable. Services provided by an artist as brand ambassador is also taxable&#8221;. <\/em><\/span><\/p>\n<p>Those in the exempted list also include ones having copyright relating to original work of composing song. Similarly, an author having copy right of a book written by him would not be required to pay service tax on royalty amount received from the publisher for publishing the book. A person having the copyright of a cinematographic film would also not be required to pay the levy on the amount received from the film exhibitors for exhibiting the cinematographic film in theatres.<strong><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here is some bad news for Bollywood, now they have to pay service tax too. All Bollywood actors along with small screen actors will be subjected to 12% service tax from July 1, 2012. Now they will have to pay two types of taxes income tax + service tax. The government has from July 1 [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[9659,9660,9665,9661,9662,9664,9663],"class_list":["post-21395","post","type-post","status-publish","format-standard","hentry","category-top-law-news","tag-bollywood","tag-bollywood-under-service-tax","tag-negative-list-of-service-tax","tag-service-tax-liability-of-bollywood","tag-service-tax-liability-of-bollywood-actors","tag-service-tax-negative-list","tag-taxation-of-services"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bollywood under service tax - Legal News India - Supreme Court &amp; High Court Updates<\/title>\n<meta name=\"description\" content=\"Here is some bad news for Bollywood, now they have to pay service tax too. 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With the exception of 38 services, which figure in the negative list, all other activities\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.in\/news\/wp-content\/uploads\/2012\/06\/Income-Tax--150x112.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":8494,"url":"https:\/\/www.legalindia.com\/news\/it-raids-katrina-priyanka-seals-lockers","url_meta":{"origin":21395,"position":1},"title":"IT raids Katrina, Priyanka; seals lockers","author":"Legal India Admin","date":"January 24, 2011","format":false,"excerpt":"Income Tax sleuths Monday sealed around a dozen lockers and seized incriminating documents after raids on the residences and offices of Bollywood personalities, including stars Katrina Kaif and Priyanka Chopra and photographer Atul Kasbekar.According to official sources, besides Katrina, Priyanka and Kasbekar, the IT officers also raided Priyanka\u2019s business manager\u2026","rel":"","context":"In &quot;Media &amp; Entertainment News&quot;","block_context":{"text":"Media &amp; Entertainment News","link":"https:\/\/www.legalindia.com\/news\/category\/media-entertainment-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.in\/news\/wp-content\/uploads\/2011\/01\/Katrina-Kaif-and-Priyanka-Chopra.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":51250,"url":"https:\/\/www.legalindia.com\/news\/citizens-body-asks-hc-yoga-meditation-classes-taxable","url_meta":{"origin":21395,"position":2},"title":"Citizens&#8217; body asks HC if yoga and meditation classes are taxable","author":"Legal India Admin","date":"January 17, 2018","format":false,"excerpt":"A citizens' body has urged the Bombay High Court to decide whether providing yoga and meditation classes was taxable under the law. The Malabar Hill Citizens' Forum wanted the court to clarify whether these classes are covered under the 'health and fitness services' category of the Finance Act. A division\u2026","rel":"","context":"In &quot;High Profile Cases&quot;","block_context":{"text":"High Profile Cases","link":"https:\/\/www.legalindia.com\/news\/category\/high-profile-cases"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2018\/01\/yoga-and-meditation.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":21646,"url":"https:\/\/www.legalindia.com\/news\/finmin-no-service-tax-on-nri-remittances","url_meta":{"origin":21395,"position":3},"title":"FinMin: No service tax on NRI remittances","author":"Legal India Admin","date":"July 10, 2012","format":false,"excerpt":"The Government today said remittances from abroad will not attract service tax, putting to rest the concerns raised in view of new tax norms. \u201cThe matter has been examined and it is clarified that there is no service tax per se on the amount of foreign currency remitted to India\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":22015,"url":"https:\/\/www.legalindia.com\/news\/amitabh-bachchan-hc-rejects-i-t-depts-appeal-in-tax-evasion-case","url_meta":{"origin":21395,"position":4},"title":"Amitabh Bachchan: HC rejects I-T dept&#8217;s appeal in tax evasion case","author":"Legal India Admin","date":"July 25, 2012","format":false,"excerpt":"The Bombay high court recently dismissed an income tax department appeal against Amitabh Bachchan, which reopened his 2002-03 assessment for evading tax. \u00a0A division bench of Justices S J Vazifdar and M S Sanklecha on July 5 heard the appeal against the IT appellate tribunal's March 19, 2010 order, which\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":21432,"url":"https:\/\/www.legalindia.com\/news\/railways-service-tax-till-september-30","url_meta":{"origin":21395,"position":5},"title":"Railways out of service tax till September 30","author":"Legal India Admin","date":"July 3, 2012","format":false,"excerpt":"Prime Minister Manmohan Singh, in his capacity as Finance Minister, acceded to the request of Railway Minister Mukul Roy. The Finance Ministry issued a notification to the effect exempting high-end passenger fares and cargo freight from the purview of service tax till September 30. Mr. Roy told Dr. Singh the\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.in\/news\/wp-content\/uploads\/2012\/07\/ir-145x150.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p6H5Bf-5z5","jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts\/21395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/comments?post=21395"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts\/21395\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/media?parent=21395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/categories?post=21395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/tags?post=21395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}