2018 (4) TMI 1098

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..... : Shri S. Muthuvenkataraman Adv. For the Respondent :  Shri P. Arul, AC (AR) ORDER Per Archana Wadhwa: The above miscellaneous application has been filed by the department seeking amendment to the cause title on the ground that the department is shown in the above appeal with jurisdiction of the Commissioner of Service Tax, Chennai, whereas now the same has been changed as "The Commissio .....

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..... ay service tax in respect of the same. 4.  During the course of adjudication, 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. However, the Revenue has themselves accepted the fact that the appellants only rented the .....

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..... ording of any programme, event or function on a magnetic tape and includes editing thereof, in any manner". With effect from 16.06.2005, this meaning was further expanded the scope of the service of videotape production by defining it as "the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such a .....

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..... ns for operating the recording devices or for any other activity in relation to videotape production are taxable. " In view of the above, with effect from 16.07.2001, the facilitation activity also covered under the category of "Video Tape Production Service." The findings of lower adjudicating authority in this regard are correct and tenable." 6.  On going through the above definitions, we .....

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..... of studio was brought to the notice of Revenue and there is no evidence indicating any malafide intention on the part of the assessee, so as to to invoke the longer period of limitation. 8.  In view of the above, appeal is allowed on merits, as also, on the point of limitation and the impugned order is set aside. (Dictated and pronounced in open court)
Case laws, Decisions, Judgements, .....

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