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2023 (7) TMI 955 - SCH - Service TaxExport of services - Palace of performance services on Goods - Video Production Agency service or not - scope of Video Production Agency and Video-Tape Production - HELD THAT:- On a conjoint reading of the definitions of the ‘Video Production Agency’ and ‘Video-Tape Production’, it is found that the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device. This is clear from the use of the words “services relating thereto” and such a Video-Tape Production when done by any professional videographer or any commercial concern engaged in the business of rendering such services is a ‘Video Production Agency’. Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. Appeal dismissed.
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