2014 (10) TMI 137

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..... nal Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. 77/02/V/2014/Commr/ANS dated 05.03.2014 passed by Commissioner of Service Tax-I, Mumbai. 2. Vide the impugned order, the adjudicating authority has confirmed a service tax demand of Rs. 1,00,58,679/- alongwith interest thereon and imposed equal amount of penalty .....

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..... s services relating to recording of sound in any manner such as sound cataloguing storing of sound and mixing or remixing or any audio post-production activity" and sound recording studio or agency means "any person engaged in the business of rendering any service relating to sound recording". In the present case, the appellant has undertaken the activity of producing the entire advertising jingle .....

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..... efinition, the host of activities undertaken by the appellant and therefore, the demands are sustainable in law. 5. We have carefully considered the submissions made by both the sides. We notice that the activities undertaken by the appellant involves writing of scripts, recording voices of artists, producing the program, providing musical background and recording of sound. Thus, it is a combinat .....

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