2017 (11) TMI 435

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..... ereof cannot be picked up to justify that the activities performed in the instant case will come under "Video Tape Production Services". The appellants will certainly not fall under the ambit of "Video Tape Production Services" - appeal allowed - decided in favor of appellant. - Appeal No. ST/238/2009 - Final Order No. 42464 / 2017 - Dated:- 30-10-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Raghavan Ramabhadran, Advocate For the Appellant Shri S. Govindarajan, AC (AR)For the Respondent ORDER Per Bench The facts of the case are that appellants offer services like Computer Graphics, Digital Restoration and Reverse Telecine. These services are provided to d .....

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..... as per their specifications. In other words, the quality of the image or picture is digitally enhanced or restored for archival purposes. Sometimes, images are converted into digital image files for ease of storage or greater clarity. (iii) Reverse Telecine: The appellant also provides services of 'Reverse Telecine', whereby digital image files are converted to 35 mm film b processing digital data received on various input media as stated above to increase sharpness, as the images are blown up from a Low-resolution digital format to high-resolution film format. (iv) As per the definition of Video Production Agency and Video Tape Production in Section 65 (119) and Section 65 (120) respectively, the said services would n .....

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..... r. The activities of services of Computer Graphics, Digital Restoration, and Reverse Telecine all involving activities on old feature films is definitely a post-production film activity inter alia, rendered for service recipients abroad as per their requirements. This being so, we are not able to fathom how the adjudicating authority, having stated that the appellants are not engaged in the recording of any programme etc. has concluded that services or restoration, giving special effects etc. on the old films would be a Video Tape Production . Ostensibly, the department and the adjudicating authority have been influenced by the second limb of the definition of Video Tape Production in Section 65 (120) of the Act. The definitions have to .....

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