Artist performance under Mega exemption notification :

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.

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

Whether the following activities are exempt under this head or taxable?

S.No.	Activities	Taxable or exempt
1	Activities by a performing artist in folk or classical art forms of music, dance, or theatre if the consideration therefore is up to Rs 1,00,000	Exempt
2	All other activities by an artist in other art forms e.g. western music or dance, modern theatres, performance of actors in films or television serials	Taxable
3	Activities of artists in still art forms e.g. painting, sculpture making etc.	Taxable
4	Services provided by an artist as brand ambassador	Taxable
5	Activities by a performing artist in folk or classical art forms of music, dance, or theatre if the consideration therefor exceeds Rs 1,00,000	Taxable

 

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.