2018 (7) TMI 264 – CESTAT CHENNAI – TMI – Classification of services – hire charges collected towards letting out of the studio for shooting – 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? – Held that:- The activity of letting out the studio will not come within the definition of Video Tape Production.
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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.
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Appeal dismissed – decided against Revenue. – ST/Misc./41480/2017 and ST/518/2011 – Final Order No. 41095 / 2018 – Dated:- 11-4-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Veerabhadra Reddy, JC (AR) for the Appellant Ms.Cynd
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ard his arguments referring to the definition of Video Tape Production contained in section 65(120) and also Video Production Agency under section 65(119) of Finance Act, 1994. He also referred to the CBEC Circular F.No. B.11/1/2001-TRU dated 9.7.2001 and argued that the Board has clarified that the activity of letting out the studio premises would attract service tax under the category of Video Tape Production . 3. The ld. counsel Ms.Cynduja Crishnan appearing for respondent relied upon the decision rendered in their own case on identical facts wherein the Tribunal has held the issue in their favour. She submitted that the Tribunal in the said Final Order had taken note 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
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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 binding upon the Tribunal. Moreover, the respondent has been discharging service tax liability on the rent received with effect from1.6.2007 when renting of immovable property service became taxable. 7. Following the decision in the respondent s own case, vide Final Order No. 43507/2017 dated 19.12.2017, we are of the considered view that the Commissioner (Appeals) has rightly set aside the demand. 8. In the result, the impugned order is upheld and the appeal filed by the Revenue is dismissed as devoid of merit. 9. The miscellaneous application filed by Revenue for change of cause title is allowed. (Operative portion of the order was pronounced in open court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxman
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