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2009 (6) TMI 152 - CESTAT, CHENNAIThe demand arises as a result of holding that the applicants, who are rendering video post-production services such as graphics, special effects, animation etc. according to the specifications of their customers, were rendering “Video Tape Production Services” – appellant undertake the services such as restoration, giving special effects etc. to the inputs received via internet, hard discs, tapes of old films and, therefore, prima facie the activity carried out by the applicants is rightly classifiable under “Video Tape Production Services” and not either under “Photography Service” or under “Business Auxiliary Service” under the category of “Information Technology Related Service”. - No taxable service has been performed by the applicants outside India, so exemption under Export of Services Rules, 2005, not arises – plea on limitation is also not tenable for the reason that non-payment of service tax came to the notice of the department only when department officials visited the unit of the applicants – we are of the view that no strong prima facie case for unconditional waiver has been made out by the applicants either on merits or on limitation. – pre-deposit partly waived
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