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2019 (1) TMI 506 - AT - Service TaxClassification of services - Video Tape Production Services or not? - appellant rendering services like creation of special effects, improving the quality of picture or image and convert the digital image file to film etc. - Held that:- The very same issue was analysed by the Tribunal in the appellant’s own case PRASAD CORPORATION LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2017 (11) TMI 435 - CESTAT CHENNAI] for the earlier period where the Tribunal held that the activity does not fall under Video Tape Production Services - demand of service tax under Video Tape Production Services cannot sustain - appeal allowed - decided in favor of appellant.
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