Services by a performing artist in folk or classical art forms - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 16 Services by a performing artist in folk or classical art forms (w.e.f. 1st July, 2012) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.7.2012 to 31.3.2015 16. Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding services provided by such artist as a brand ambassador; From 1.4.2015 to 31.3.2016 - Notification no. 06/2015 - Dated 1-3-2015 16. Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, if the consideration charged for such performance is not more than one lakh rupees . Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Amending Notes w.e.f. 1.4.2015:- Exemption to services provided by a performing artist in folk or classical art form of (i) music, or (ii) dance, or (iii) theater, will be limited only to such cases where amount charged is upto ₹ 1,00,000 for a performance From 1.4.2016 - Notification No. 09/2016 - Dated 1-3-2016 16. Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees. Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Amending Notes w.e.f. 1.4.2016:- The threshold exemption limit of consideration charged for services provided by a performing artist in folk or classical art forms of music, dance or theatre, is being increased from ₹ 1 lakh to ₹ 1.5 lakh per performance. Meaning definitions: brand ambassador means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person. Clarification by the Board ( Taxation Guide - Guidance Note - 7 - Exemptions dated 20.06.2012) 7.11.2 Are the services of an artist as brand ambassador taxable? Who are brand ambassadors? Yes, services provided by an artist as brand ambassador is taxable. Brand ambassador is defined in the mega notification and means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house marks of any person.