F.No.V/DGST/30-Misc.185/2008/409 Dated:- 16-1-2009 Order-Instruction – Circulars – Service Tax – F.No.V/DGST/30-Misc.185/2008/409 DIRECTORATE GENERAL OF SERVICE TAX 1st Floor, Piramal Chambers, Jijibhoy Lane , Parel, Lalbaug, Mumbai – 400 012. Dated : January 16, 2009 Subject : Demand of Service Tax on CBFC – reg. An instance has come to the notice of the Board in respect of a field formation whereby a Show Cause Notice has been issued demanding Service Tax from Central Board of Film Certification under the category of 'Technical Testing and Analysis Service' and/or 'Technical Inspection and Certification Service' on account of services provided by Central Board of Film Certification by way of certification of
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ted public exhibition or for public exhibition restricted to adults, he shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to one lakh rupees, or with both, and in the case of a continuing offence with a further fine which may extend to twenty thousand rupees for each day during which the offence continues. Hence certification by Central Board of Film Certification is a statutory requirement. CBEC vide Circular No.96/7/2007-ST dated 23.08.2007 has clarified that any activity assigned to and performed by a sovereign/public authority under the provisions of any law, do not constitute taxable services. Any amount/fee collected in such cases are not to be treated as consideration fo
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