Service tax on movie editing

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Prime Focus Limited, Mumbai performs movie editing works. Is service tax applicable for this? If so who is the Service Provider and service receiver? What about the proffesionals performing this editing work in Prime Focus Limited, Mumbai? Is Service Tax applicable for them? If so who is the service provider and service receiver?

Replies (1)

Prime focus is the service provdider and is liable to service tax.

The professional  performing editing work are the employees of the Prime Focus. The service service provided by employer to emplyee has been excluded from the definition of service. Hence, service tax will not be applicable.

However, if professionals are independent then service tax wil be applicable on them also


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