Case Law Details
In this case Petition was filed under Article 226 of the Constitution of India, praying for the issuance of a writ of Declaration, declaring that Notification No.25/2012 dated 20.06.2012 (Entry 16) in so far as it provides for an exemption in respect of services provided by a performing artist in folk or classical art forms of music, dance or theatre from service tax leviable under Section 66-B of the Finance Act 1994 as discriminatory and violative of Articles 14 and 19(1)(g) of the Constitution of India in the absence of the same benefit being extended to other performing artist namely film actor.
The petitioner has filed the present writ petition seeking to assail the notification No.25/2012 dated 20.06.2012 (1960) providing for an exemption in respect of services provided 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.
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 submission is that there is no reasonable basis behind such a classification.
In the counter affidavit filed by the respondents, it is pleaded that the difference is based on the valid differentia between two categories (i) film artistes and (ii) native artistes and culture in theatre form. In fact, one of the glaringly distinct factors pointed out is the huge expenditure involved as well as the earnings qua film artistes, as observed in AGS Entertainment Private Ltd., v. Union of India and two others reported in (2013) 32 STR 219. This is distinct from native art and culture and the requirement to protect the same being more in the nature of a non-profit activity. This is in furtherance of Article 29 of the Constitution of India seeking to give protection to cultural and educational rights and by preserving the rich heritage of composite culture. Article 29 of the constitution of India reads as under:
29.Protection of interests of minorities:
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