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TMI Blog2009 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices” – appellant undertake the services such as restoration, giving special effects etc. to the inputs received via internet, hard discs, tapes of old films and, therefore, prima facie the activity carried out by the applicants is rightly classifiable under “Video Tape Production Services” and not either under “Photography Service” or under “Business Auxiliary Service” under the category of “In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Vice-President]. - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 1,96,09,018/- together with interest under Section 75 and penalty of Rs. 1,98,00,000/- under Section 78 of Chapter V of the Finance Act, 1994. The demand arises as a result of holding that the applicants, who are rendering video post-production services such as graphics, special effects, ani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such as restoration, giving special effects etc. to the inputs received via internet, hard discs, tapes of old films and, therefore, prima facie the activity carried out by the applicants is rightly classifiable under "Video Tape Production Services" and not either under "Photography Service" or under "Business Auxiliary Service" under the category of "Information Technology Related Service". Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of service tax on the taxable service provided by the applicants to foreign clients came to the notice of the department only when officials of the SIV Cell of the Service Tax Commissionerate visited the unit of the applicants and called for relevant details. The plea of financial hardship is also not substantiated. 3. In the above circumstances, we are of the view that no strong prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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