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2010 (9) TMI 666 - CESTAT, CHENNAIWaiver of pre-deposit - Video production agency service - The appellants, are a leading Film Producer - The appellants have started letting out the open places and certain common constructed vacant areas within the studio premises on hire for shooting films, TV serials, Advertisement films etc - The issue for consideration in this appeal is whether letting out the vacant studio premises attracted service tax under the category of “video production agency”. The authorities have placed reliance on Board’s Circular F.No. B-II/1/2000-TRU dated 9-7-2001 - The clarification issued by the Board does not appear to be in consonance with the definition of video tape production which only includes services such as editing, colouring, dubbing etc. which are specified - The definition of the video tape production in the statute refers to only technical aspects of video tape production service - the authorities have been, prima facie, misguided by said clarification and the subsequent Circular of the Board bearing No. 78/08/04-S.T., dated 23-3-2004 not consider - Prima facie view that the appellants have a very good case on merit in their favour - Hence, waive the requirement of pre-deposit and stay recovery.
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