The Madras High Court has dismissed a film actor’s petition challenging a notification granting service tax exemption to services provided by performing artistes of folk or classical arts of music, dance or theatre.
The government had made a salutary endeavour to give support to native art and culture and encourage them as they faced financial constraints. This was not the position of films, observed the First Bench comprising the Chief Justice S.K.Kaul and Justice M.M.Sundresh.
The Bench passed the order on a writ petition by Siddharth Suryanarayan, who said the notification was discriminatory and violative of Arts.14 and 19 of the Constitution. His job involved displaying various emotions, dialogue delivery and acting. These skills were not different from those of a theatre or drama artiste.
Citing various judgments, the Bench said they clearly established that taxation statutes had to be dealt with on a different plank with due deference to the legislative intent.
Much latitude was allowed to the State for classification on a reasonable basis. What was reasonable was a question of practical details and a variety of factors, which the court would be reluctant and ill-equipped to investigate.
The mere fact that there was an element of drama or acting both in theatre and films did not mean that the two activities were identical, considering the circumstances in which films were made and theatre was performed.
The court asked the petitioner whether he would perform at rates theatre artistes performed.
