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2014 (11) TMI 876 - AT - Service TaxClassification of service - activity of shooting the programme prepared by the advertising agency - Advertising Agency Service or Video Tape Production Services - Held that:- Revenue wants to classify the activity undertaken by the Respondent under Advertising Agency Service. As per the provisions of Section 65 (53) of the Finance Act, 1994, advertising agency means any person engaged in providing any service connected with the making preparation, display or exhibition of advertisement and includes an advertising consultant. In the present case, the Respondents are registered with the Revenue authorities as provider of Video Tape Production Service with effect from 7.8.2001 and paying appropriate service tax. The activity undertaken by the Respondent is not connected with the preparation, display or exhibition of advertisement. The respondents are only shooting the programme prepared by the advertising agency. Hence the activity does not fall under the category of advertising agency service. In respect of limitation also we find that the Respondents are registered with the Revenue as provider of Video Tape Production Service since beginning and paying appropriate service tax by filing statutory returns. Therefore the allegation of suppression with intent to evade payment of service tax is also not sustainable - Decided against Revenue.
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