Commissioner of GST & Central Excise, Chennai South Commissionerate Versus M/s. AVM Film Studios (Vice-Versa)
Service Tax
2018 (7) TMI 695 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 24-4-2018
ST/CO/30/2010 and ST/366/2010, ST/388/2010 – 41313-41314/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri K. Veerabhadra Reddy, JC (AR) for Revenue
Ms.Cynduja Crishnan, Advocate for the Assessee
ORDER
Per Bench
The assessees were engaged in letting out their studio for the purpose of film shooting. They were discharging service tax under the category of renting of immovable property service for the said category with effect from 1.6.2007. Department was
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ered by the decision rendered in the assessee's own case vide Final Order No. 43507/2017 dated 19.12.2017 wherein the Tribunal has held the issue in favourof the assessee.
3. The ld. AR Shri K. Veerabhadra Reddy reiterated the findings in the impugned order.
4. Heard both sides.
5. The Tribunal in the appellant's own case vide the above stated final order has analyzed the issue and arrived at the conclusion that the activity does not fall under the category of video tape production service. Further, the assessees are also discharging service tax on the said activity under renting of immovable property service with effect from 1.6.2007. Following the said decision, we set aside the impugned order and allow the appeal filed by the assessee
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