Advocates:
['M/S K VAITHEESWARAN', '', 'RADHIKA CHANDRA SEKHAR', 'V S MANOJ', 'V SUNDARESWARAN']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26.02.2015

CORAM

THE HON'BLE Mr.SANJAY KISHAN KAUL, CHIEF JUSTICE

and

THE HON'BLE Mr.JUSTICE M.M.SUNDRESH

W.P. No.12504 of 2014

Siddharth Suryanarayan

...Petitioner

Versus

1. Union of India

Secretary Ministry of Finance

Department of Revenue

North Block,

New Delhi 110 001.

2.The Central Board of Excise and Customs

North Block,

New Delhi 110 001.

3.The Commissioner of Service Tax

MHU Complex,

No.692, Anna Salai, Nandanam

Chennai 600 035.

...Respondents

Petition filed under Article 226 of the Constitution of India,

praying for the issuance of a writ of Declaration, declaring that

Notification No.25/2012 dated 20.06.2012 (Entry 16) in so far as it

provides for an exemption in respect of services provided by a

performing artist in folk or classical art forms of music, dance or

theatre from service tax leviable under Section 66-B of the Finance

Act 1994 as discriminatory and violative of Articles 14 and 19(1)(g)

of the Constitution of India in the absence of the same benefit being

extended to other performing artist namely film actor.

https://hcservices.ecourts.gov.in/hcservices/

For Petitioner

:

Mr.K.Vait