2021 (1) TMI 384

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..... has concluded that services or restoration, giving special effects etc. on the old films would be a Video Tape Production . Appeal allowed - decided in favor of appellant.
MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Raghavan Ramabadran, Advocate for the Appellant Ms. Sridevi Taritla, Authorized Representative (A.R.) for the Respondent ORDER Brief facts of the case are that the appellant, M/s. Prasad Corporation Ltd., is engaged in data processing services such as Computer Graphics, Digital Restoration and Reverse Telecine and they provide service to domestic as well as foreign customers. While the appellants paid Service Tax on the service rendered to domestic customers, they did not pa .....

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..... imparting special effects, processing, etc., they have not rendered any service for any programme, event or function and they are also not involved in any post-production activity. Learned counsel further brings out the definitions of programme, event and function as follows: "i. Programme: * The Concise English Oxford Dictionary, Tenth Edition defines the term 'programme' as "a planned series of events… a sheet or booklet detailing items or performers at an event…" * Volume II of 23rd Edition of Taxmann's How to meet your Service Tax Obligations as released in August 2007 also refers to dictionary meanings of the term 'Programme'. The relevant portion is extracted hereunder: "The dictionary meaning of 'programme' is a .....

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..... ng. The meaning formal ceremony or social gathering appears more appropriate in the present context." (Emphasis in original) 3. Per contra, Learned Authorized Representative for the Department reiterates the findings in the Order-in-Original and Order-in-Appeal and submits that though the appellant was not involved in the actual process of recording any programme in magnetic tapes, the appellant undertakes services of restoration, giving special effects to inputs received via internet and tapes of old films; the definition of "Video Tape Production Service" includes services such as cutting, colouring, imparting special effects, adding or undertaking any post-production activity and therefore, Rule 3(ii) of the Export of Service Rules wou .....

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..... nder "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." 5. We find th .....

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