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2014 (3) TMI 903 - CESTAT NEW DELHIClassification of service - Video production agency service - Invocation of extended period of limitation - appellant contended that it has sub-contracted all the services and acted merely as interface between Discovery Asia INC, USA; and video content providers in India - Held that:- With regard to classification of the service provided, we are prima facie of the view that since under the agreement between the Discovery Asia and the petitioner, the obligation of dubbing, editing and executing all necessary acts to customize Discovery Asia programmes in accordance with its directions is that of the petitioner; the rendition of this service is the essence of this contractual obligation; and the outsourcing of this service to third party content providers amounts only to sub-contracting its obligation under the contract. Therefore there appears no escape from the liability to tax for having provided the video production agency service in relation to the video tape production under Section 65(105)(zi) - the case is evenly balanced, both on the classification of the taxable service aspect and on validity of invoking the extended period of limitation - Condition stay granted.
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