M\/s. Prasad Corporation Limited Versus Commissioner of GST & Central Excise Chennai South
Service Tax
2019 (1) TMI 506 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 17-12-2018
Appeal Nos. ST\/546 to 548\/2011 – Final Order Nos. 43119-43121\/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
\nMs. Krithika Jaganathan, Advocate for the Appellant
\nShri A. Cletus, Addl. Commissioner (AR) for the Respondent
\nORDER
\nPer Bench
\nBrief facts are that the appellants are engaged in post-production services and provide specialized data processing services to customers according to their specifications. They are engaged in rendering services like creation of special effects, improving the quality of picture or image and convert the digital image file to film etc. For carrying out such work, the appellants received inputs through digital data or digital image files from their respective foreign customers in back-up t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Prasad Corporation Limited Versus Commissioner of GST & Central Excise Chennai SouthService Tax2019 (1) TMI 506 – CESTAT CHENNAI – TMICESTAT CHENNAI – ATDated:- 17-12-2018Appeal Nos. ST\/546 to 548\/2011 – Final Order Nos. 43119-43121\/2018Service TaxMs. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. Krithika Jaganathan, Advocate for the Appellant … Continue reading “M\/s. Prasad Corporation Limited Versus Commissioner of GST & Central Excise Chennai South”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16138","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16138"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16138\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nc. 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 images are blown up from a low resolution digital format to high resolution film format.”
\n3. The above services are provided to domestic as well as customers located outside India and the appellant has discharged service tax by classifying them under photography services for the services rendered to domestic customers. For transactions with foreign customers, no service tax was paid as these amounts to export of services. The department has demanded service tax by classifying the activity as <\/p>\n
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\n“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 service recipients abroad as per their requirements. This being so, we are not able to fathom how the adjudicating authority, having stated that the appellants are not engaged in the recording of any programme etc. has concluded that services or restoration, giving special effects etc. on the old films would be a “Video Tape Production”. Ostensibly, the department and the adjudicating authority have been influenced by the second limb of the definition of “Video Tape Production” in Section<\/p>\n
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