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2015 (3) TMI 183 - HC - Service TaxLevy of service tax on Film Artistes - Discrimination between artistes in theatre & drama and artistes in Film - violation of Article 14 and 19(1)(g) of the Constitution of India - Notification No.25/2012 dated 20.06.2012 - Service tax exemption only to performing artistes in theatre & drama, and not artistes in Film - Film actors performs similar skills as artists performs in theatre or drama - Intent to support native art and cultural - Held that:- From the Judgment [2007 (5) TMI 325 - SUPREME COURT OF INDIA], it is clearly establish, in our view, that taxation statutes have to be dealt with on a different plank with due deference to the legislative intent. Much latitude is allowed to the State for classification upon a reasonable basis, and what is reasonable is a question of practical details and variety of factors which the Court would be reluctant and ill-equipped to investigate. It is in the aforesaid context of a taxing statute that the principles of Article 14 of Constitution of India are sought to be applied to claim relief by the writ petitioner, while, in our view, the two categories are clearly different and distinguishable and cannot be treated at parity. 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. In fact we asked the learned counsel for the petitioner as to whether the petitioner would perform at the rates at which theatre artistes perform. It is towards the object of Article 229 of the Constitution of India that a salutory endeavour has been made to give support to native art and culture and encourage them as they suffer from financial constraints. This is not the position of films. - Decided against the assessee.
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