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2018 (7) TMI 264 - AT - Service TaxClassification of services - hire charges collected towards letting out of the studio for shooting - whether for the period upto 1.6.2007, the respondents are liable to pay service tax for letting out the studio under the category of Video Tape Production? - Held that:- The activity of letting out the studio will not come within the definition of Video Tape Production. The Board’s Circular dated 9.7.2001 referred to by the ld. AR has clarified so as to include the letting out of studio, other facilities such as lights, gadgets etc. falling under Video Tape Production services. The said Circular extends beyond the definition provided in the statute. Appeal dismissed - decided against Revenue.
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