ST exemption to theatre artists but not to film artists, not discriminatory

Service Tax : Theatre and films are not identical, hence, service tax exemption to ‘theatre artists’ in folk/classical forms of art but not ‘film artist’ cannot be regarded as violative of article 14, as the same is aimed at giving support to native art and culture in compliance with obligation of State under article 29 [2015] 58 taxmann.com 194 (Madras)

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