https://www.taxtmi.com/caselaws?id=362956 The Tribunal dismissed the Revenue's appeal regarding the liability to pay service tax on studio hire charges for film and TV production. It held that letting out the studio did not constitute facilitation activity related to Video Tape Production, as argued by the Revenue. The Tribunal emphasized that the CBEC Circular extending the definition was not binding, noting the respondent's compliance with service tax regulations since 1.6.2007. Ultimately, the Tribunal upheld the Commissioner (Appeals) decision to set aside the demand, dismissing the Revenue's appeal for lack of merit and allowing a change of cause title. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362956 The Tribunal dismissed the Revenue's appeal regarding the liability to pay service tax on studio hire charges for film and TV production. It held that letting out the studio did not constitute facilitation activity related to Video Tape Production, as argued by the Revenue. The Tribunal emphasized that the CBEC Circular extending the definition was not binding, noting the respondent's compliance with service tax regulations since 1.6.2007. Ultimately, the Tribunal upheld the Commissioner (Appeals) decision to set aside the demand, dismissing the Revenue's appeal for lack of merit and allowing a change of cause title. Case-Laws Service Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362956