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Service Tax - Highlights / Catch Notes

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Export of services - Palace of performance services on Goods - ...


Supreme Court Affirms Video Production Services as Export, Classifies Editing and Coloring Under Service Tax Rules.

July 25, 2023

Case Laws     Service Tax     SC

Export of services - Palace of performance services on Goods - Video Production Agency service or not - 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 - Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. - SC

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