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TMI Blog2018 (7) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The activity of letting out the studio will not come within the definition of Video Tape Production. The Board’s Circular dated 9.7.2001 referred to by the ld. AR has clarified so as to include the letting out of studio, other facilities such as lights, gadgets etc. falling under Video Tape Production services. The said Circular extends beyond the definition provided in the statute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... io for shooting films amounts to providing facilitation activity in relation to Video Tape Production. Show cause notice was issued proposing to demand service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) set aside the demand, interest and the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the definition contained in the Finance Act and also the Board s Circular referred by the ld. AR. 4. Heard both sides. 5. The issue for consideration is whether for the period upto 1.6.2007, the respondents are liable to pay service tax for letting out the studio under the category of Video Tape Production. We have gone through the definitions referred to by the ld. AR and it is very muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaking any video post-production activity, in any manner; 6. The Board s Circular dated 9.7.2001 referred to by the ld. AR has clarified so as to include the letting out of studio, other facilities such as lights, gadgets etc. falling under Video Tape Production services. The said Circular extends beyond the definition provided in the statute. Needless to say that Circulars of CBEC are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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