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TMI Blog2017 (11) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by the appellant to customers outside India. Whereas the appellant sought to cover the services under Business Auxiliary Services, the department however took the view that they are in the nature of "Video Tape Production Services". Hence proceedings were initiated against the appellant which culminated in the impugned order dt. 19.1.2009 wherein inter alia, adjudicating authority held that the services are in the nature of 'Video Tape Production Service' defined under Section 65 (105) (zi), hence falling within the ambit of Rule 3 (1) (ii) of Export of Service Rules, 2005 and it will not be treated as an export of service. The adjudicating authority has also confirmed and demanded tax liability of Rs. 1,96,09,018/- along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices provided by the appellant are in no way relatable to recording of any programme, event or function. Hence the services cannot come within the fold of 'Video Tape Production Services'. (iv) The Ld. Advocate takes us to the dictionary meaning of "programme", "function" and "event" to highlight that the activities performed by them would not fall under any of these terms. The sample export invoices issued to the service recipient in abroad for the Restoration Services etc. were also submitted during the hearing. It was also emphasized that payment for these services rendered were received in free convertible foreign exchange. 3. On the other hand, Ld. A.R Shri S. Govindarajan supports the adjudication. He submits that Video Tap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under "Video Tape Production Services". That would like putting the cart before the horse. The statutory provisions relating to taxation have to be construed literally without engraving any additional meaning thereto except in very rare cases where, the maxim of casus omissus would apply. This is certainly not one of those situations. The definition of "Video Tape Production Service" is very clear and does not offer any ambiguity. 5. Viewed in this light, the services provided by the appellants will certainly not fall under the ambit of "Video Tape Production Services". The impugned order cannot then sustain and will have to be set aside, which we hereby do. Appeal is allowed with consequential benefits, if any, as per law. ( Dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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