2019 (1) TMI 506 – CESTAT CHENNAI – TMI – Classification of services – Video Tape Production Services or not? – appellant rendering services like creation of special effects, improving the quality of picture or image and convert the digital image file to film etc. – Held that:- The very same issue was analysed by the Tribunal in the appellant’s own case PRASAD CORPORATION LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2017 (11) TMI 435 – CESTAT CHENNAI] for the earlier period where the Tribunal held that the activity does not fall under Video Tape Production Services – demand of service tax under Video Tape Production Services cannot sustain – appeal allowed – decided in favor of appellant. – Appeal Nos. ST/546 to 548/2011 – Final Order Nos. 43119-43121/2018 – Dated:- 17-12-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. Krithika Jaganathan, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent O
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that the activities of the appellant will not fall under Video Tape Production Services. The services rendered by the appellant on which service tax demanded can be briefly described as under:- a. Computer Graphics:- Primarily, the appellant is engaged in post-production film activity by manipulating recorded images into hypothetical scenes with creation of special effects such as computer graphics. b. Digital Restoration:- The appellant is also engaged in providing specialized digital restoration services to customers as per their specifications. In other words, the quality of the image or picture is digitally enhanced or restored for archival purposes. Sometimes, images are converted into digital image files for ease of storage or greater clarity. c. Reverse Telecine:- The appellant also provides services of Reverse Telecine whereby digital image files are converted to 35mm film by processing digital data received on various input media as stated above to increase sharpness as the i
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deo Tape Production Services. She therefore prayed to set aside the impugned order. 3. The ld. AR Shri A. Cletus supported the findings in the impugned order. 4. Heard both sides. 5. The activity of the appellant has been narrated in the paragraphs stated above. The department is of the view that such activities are to be classified under Video Tape Production Services. The Tribunal in the appellant s own case, for a different period had occasion to analyse the issue and has observed as under:- 4. Heard both sides and have gone through the facts. It is clear that the services performed by the appellant definitely do not involve his recording of any programme, event or function. In fact, this aspect has been considered even by the adjudicating authority in para 5.3 of the order. The activities of services of Computer Graphics, Digital Restoration, and Reverse Telecine all involving activities on old feature films is definitely a post-production film activity inter alia, rendered for ser
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