9911796707
TMI Blog2014 (11) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Agency Service. As per the provisions of Section 65 (53) of the Finance Act, 1994, advertising agency means any person engaged in providing any service connected with the making preparation, display or exhibition of advertisement and includes an advertising consultant. In the present case, the Respondents are registered with the Revenue authorities as provider of Video Tape Production Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S Kang and P S Pruthi, JJ. For the Appellant : Mr S Dewalwar, Additional Commissioner (AR) For the Respondent : 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 Adve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity of Advertising Agency Service as defined under Section 65 (3) of the Finance Act, 1994. The contention is that the adjudicating authority 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000-TRU dated 9.7.2001 clarified that taxable service covers the service of recording of any programme, event or function and includes recording 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 progr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted with the preparation, display or exhibition of advertisement. The respondents are only shooting the programme prepared by the advertising agency. 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 payin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
