2023 (7) TMI 955

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..... nd Video-Tape Production - HELD THAT:- On a conjoint reading of the definitions of the Video Production Agency and Video-Tape Production , it is found that the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device. This is clear from the use of the words services relating thereto an .....

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..... . Tuhina Sinha, Adv. Ms. Shilpa Baloni, Adv. Mr. Girish Raman, Adv. ORDER Delay condoned. We have heard Mr. Balbir Singh, learned ASG, who has drawn our attention to the definition of Video Production Agency in Section 65(119) and the definition of Video-Tape Production in Section 65(120) of the Finance Act, 1994 to contend that the analysis of the said definitions made by the Tr .....

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..... on , we find that the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device. This is clear from the use of the words services relating thereto and such a Video-Tape Production when done by any professional videographer or any commercial concern engaged in the business of rendering such .....

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