Scope of Exemption Restricted for Artists of folk dance/classical dance

Services by an artist by way of a performance in folk or classical art forms of

(i) music, or (ii) dance, or (iii) theatre are

exempt from service tax,

if the consideration charged for such performance is not more than Rs 1,00,000   150000   (NEW Amendment)

However, exemption will not apply to service provided by such artist as a brand ambassador.

  Effect of Amendment

Earlier,these services were fully exempt without limit

Now these are exempt only if consideration upto 100000

SUMMARY

FOLK DANCE/CLASSICAL DANCE+CHARGES UPTO 100000----->Exempt

All other cases taxable like

FOLK DANCE/CLASSICAL DANCE+CHARGES > 100000

OR

Western Dance--->Fully Taxable

OR

Service of Brand Ambassador--->Fully Taxable