Service tax on actors / TV Artist
All Bollywood actors and those performing in television serials will be charged 12% service tax from July 1, 2012 on their earnings from acting assignments and endorsements. This will be in addition to their income tax obligations.
However Performing artists in folk or classical art forms of music, dance, or theatre have, however, been kept out of this levy and will not be subjected to service tax.
All other activities by an artist in other art forms such as western music or dance, modern theatres, performance of actors in films or television serials would be taxable.
Similarly, activities of artists in still art forms e.g. painting, sculpture making etc. are taxable.
Services provided by an artist as brand ambassador is also taxable.