Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 695 - AT - Service TaxClassification of services - Letting out the studio for the purpose of film shooting - Whether classifiable under the category of Renting of immovable property service or under the category of Video Tape Production Service - Held that:- The Tribunal in the appellant’s own case M/S. AVM STUDIOS VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2018 (4) TMI 1098 - CESTAT CHENNAI] has analyzed the issue and arrived at the conclusion that the activity does not fall under the category of video tape production service - Further, the assessees are also discharging service tax on the said activity under renting of immovable property service with effect from 1.6.2007. Demand set aside - appeal dismissed - decided against Revenue.
|