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TMI Blog2014 (11) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Mr Bharat Raichandani, Adv. ORDER Per: S S Kang: 1. Heard both sides. 2. Revenue filed this appeal against the order passed by the Commissioner (Adjudication) whereby the demand of service tax by classifying the activity undertaken by the respondent under 'Advertising Agency' Service is set aside on merits as well as on time bar. 3. The Respondents are registered with the Revenue auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has failed to appreciate that the fact that the respondents are engaged in in production of commercials/advertisements TV video tapes. Hence the respondent is an advertisement film producer. Hence the making or producing of a film requires multi faceted activities to develop the central theme. The producer is required to engage models, select technicians, arrange shooting of scenes. Hence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of serials, telefilms or any other programme meant for broadcasting. Also the scope of taxable service covers any service in relation to videotape production in any manner. The contention is that the applicants are only recording the shooting of the programme of an advertising agency and had undertaken the activity only of shooting of the programme. Hence the activity does not cover under the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy. Hence the activity does not fall under the category of advertising agency service. 8. In respect of limitation also we find that the Respondents are registered with the Revenue as provider of Video Tape Production Service since beginning and paying appropriate service tax by filing statutory returns. Therefore the allegation of suppression with intent to evade payment of service tax is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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