2018 (7) TMI 695 – CESTAT CHENNAI – TMI – Classification of services – Letting out the studio for the purpose of film shooting – Whether classifiable under the category of Renting of immovable property service or under the category of Video Tape Production Service – Held that:- The Tribunal in the appellant’s own case M/S. AVM STUDIOS VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2018 (4) TMI 1098 – CESTAT CHENNAI] 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.
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Demand set aside – appeal dismissed –
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to demand service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the demand, interest but however set aside the penalties. Aggrieved by the demand and interest, the assessee has filed Appeal No. ST/388/2010 and the department being aggrieved with the setting aside of penalty has filed appeal No. ST/366/2010. 2. On behalf of the assessee, ld. counsel Ms. Cynduja Crishnan submitted that the issue stands covered 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
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