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2018 (4) TMI 1098 - CESTAT CHENNAIRenting of Immovable Property service - Video Production Agency - the appellants contended that they are in no way concerned or connected with the activities of the firm who are primarily engaged in the production of video and as such do not fall under the definition of such services - Held that: - Admittedly, in the present case, the appellants have simplicitor rented out their premises and in no way provided their services to the tenant for recording of the video and in other activities connected with the recording - the service of giving the studio on rent would fall under the category of "Renting of Immovable Property Service", which came on the statute book with effect from 01.06.2007 and the appellants have been rightly discharging their liability accordingly. Extended period of limitation - Held that: - the said fact of renting of studio was brought to the notice of Revenue and there is no evidence indicating any malafide intention on the part of the assessee - extended period not invocable. Appeal allowed - decided in favor of appellant.
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