Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 384 - CESTAT CHENNAINon-payment of service tax - service rendered to foreign customers - tax not paid under the belief that it amounted to export of services - Video Tape Production Service - HELD THAT:- Issue decided in the case of PRASAD CORPORATION LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2017 (11) TMI 435 - CESTAT CHENNAI] where it was held that we are not able to fathom how the adjudicating authority, having stated that the appellants are not engaged in the recording of any programme etc. has concluded that services or restoration, giving special effects etc. on the old films would be a "Video Tape Production". Appeal allowed - decided in favor of appellant.
|