Musician’s Status as ‘Service’ u/s 65 B(44) of Finance Act: Madras HC rejects Harris Jayaraj’s Plea to quash Service Tax Notice, remands Matter

The Madras High Court rejected musician Harris Jayaraj’s plea to quash a service tax notice, ruling that his status as a musician falls under the definition of “service” as per Section 65B(44) of the Finance Act, 1994. Jayaraj had challenged the show cause notice, arguing that his activities did not constitute a taxable service. The court, however, found that the matter had not been adjudicated by the appropriate authority and remanded it for further consideration. This ruling highlights the applicability of service tax to professional services provided by musicians and the need for proper adjudication of tax disputes.