9911796707
TMI Blog2010 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... fication issued by the Board does not appear to be in consonance with the definition of video tape production which only includes services such as editing, colouring, dubbing etc. which are specified - The definition of the video tape production in the statute refers to only technical aspects of video tape production service - the authorities have been, prima facie, misguided by said clarification and the subsequent Circular of the Board bearing No. 78/08/04-S.T., dated 23-3-2004 not consider - Prima facie view that the appellants have a very good case on merit in their favour - Hence, waive the requirement of pre-deposit and stay recovery. - ST/388/2010 - 488/2010 - Dated:- 27-9-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 65(120) of the Act. He states that since the appellants did not render any of the technical services involved in video production and only rented the premises, they are not liable to pay service tax for the impugned period. 4. Heard the learned Jt. CDR Shri V.V. Hariharan, who supports the impugned order. 5. After hearing both sides and perusal of the case records, we find that the period in dispute is from 1-4-2005 to 31-3-2007. The relevant statutory definitions and provisions during the material period as submitted by the learned Consultant are as under : - Section 65(119) video production agency means any professional videographer or any person engaged in the business of rendering services relating to video-tape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsonance with the definition of video tape production which only includes services such as editing, colouring, dubbing etc. which are specified. In other words, the definition of the video tape production in the statute refers to only technical aspects of video tape production service whereas, the clarification contained in the Circular dated 9-7-2001 includes any services in relation to video tape production in any manner. It appears that the authorities below have been, prima facie, misguided by such a clarification contained in Circular dated 9-7-2001 in including renting of the vacant places in a studio under the category of video tape production service. They also do not appear to have taken note of the subsequent Circular of the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
