ST Exemption for folk artists - Same benefit for Film Actor - Madras HC rejects actor's petition
ACTOR Siddharth has challenged the ST notification No.25/2012 providing for an exemption in respect of services provided by performing artist in folk or classical art forms of music, dance or theatre from the liability towards service tax. The actor assails this notification 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. In a nutshell, the plea is that the impugned notification is arbitrary and discriminatory as it extends only to performing artistes in theatre and drama and not artistes in films.
The High Court observed, the mere fact that there is an element of drama or acting both in case of theatre and in case of films does not mean that the two activities are identical, taking into consideration the circumstances in which films are made and theatre is performed.
The Court asked the petitioner whether he would perform at the rates at which theatre artistes perform. The High Court was of the view that the petition is completely misconceived and without any merit and so dismissed it.
And in this year's Budget, they have pruned this exemption for artists.