Commissioner of GST & Central Excise Chennai South Commissionerate Versus M/s. AVM Film Studios
Service Tax
2018 (7) TMI 264 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 11-4-2018
ST/Misc. /41480/2017 and ST/518/2011 – Final Order No. 41095 / 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri K. Veerabhadra Reddy, JC (AR) for the Appellant
Ms.Cynduja Crishnan, Advocate for the Respondent
ORDER
The respondents are running a studio which was let out on hire for production of film and TV serials for the period 4/2007 to 3/2008. When renting of immovable property was brought within the net of taxable services, with effect from 1.6.2007, the respondent
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ape 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.
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rogramme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colouring, dubbing, title printing, imparting special effects, processing, adding, modifying or deleting sound, transferring from one media or device to another, or undertaking 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 binding upon the Tribunal. Moreover, the r
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