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2017 (11) TMI 435 - AT - Service TaxBusiness Auxiliary Service - Video Tape Production Services - export of service - Held that: - we are not able to fathom how the adjudicating authority, having stated that the appellants are not engaged in the recording of any programme etc. has concluded that services or restoration, giving special effects etc. on the old films would be a "Video Tape Production". Ostensibly, the department and the adjudicating authority have been influenced by the second limb of the definition of "Video Tape Production" in Section 65 (120) of the Act. The definitions have to be read in totality and part thereof cannot be picked up to justify that the activities performed in the instant case will come under "Video Tape Production Services". The appellants will certainly not fall under the ambit of "Video Tape Production Services" - appeal allowed - decided in favor of appellant.
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