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TMI Blog2018 (7) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... Reddy, JC (AR) for the Appellant Ms.Cynduja Crishnan, Advocate for the Respondent ORDER The respondents are running a studio which was let out on hire for production of film and TV serials for the period 4/2007 to 3/2008. When renting of immovable property was brought within the net of taxable services, with effect from 1.6.2007, the respondent started collecting and remitting service tax on hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Finance Act, 1994. He also referred to the CBEC Circular F.No. B.11/1/2001-TRU dated 9.7.2001 and argued that the Board has clarified that the activity of letting out the studio premises would attract service tax under the category of 'Video Tape Production'. 3. The ld. counsel Ms.Cynduja Crishnan appearing for respondent relied upon the decision rendered in their own case on identical facts wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grapher or any commercial concern engaged in the business of rendering services relating to video-tape production; Section 65 (120) "Video-tape production" means 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 as editing, cutting, colouring, dubbing, title printing, imparting special ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 19.12.2017, we are of the considered view that the Commissioner (Appeals) has rightly set aside the demand.
8. In the result, the impugned order is upheld and the appeal filed by the Revenue is dismissed as devoid of merit.
9. The miscellaneous application filed by Revenue for change of cause title is allowed.
(Operative portion of the order was pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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