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Applicability of service tax

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(Querist)
12 October 2010 Sir,
This is to inform you that we have made the payment to non resident company towards performance by artist i.e. for entertainment. Whether service tax is applicable on reverse charge basis. Please advise me. If yes under which section and clause .
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Guest (Expert)
12 October 2010 Performance by artist: is it a taxable service in the first place?
I think not and so no ST is payable on reverse charge.
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