https://www.taxtmi.com/caselaws?id=433395 A taxing provision for a specific service cannot be widened by isolating the inclusive limb of its definition; post-production, digital restoration, special effects and conversion work were held not to amount to video-tape production, and the pre-1 July 2012 demand failed. Because the classification itself failed, denial of export treatment under the Export of Service Rules, 2005 also could not stand, and the services were treated as exported. Rule 4(a) of the Place of Provision of Service Rules, 2012 applies only to services performed on goods supplied by or on behalf of the recipient, so it could not be stretched to these cross-border services; the post-1 July 2012 demand therefore also failed. en-us Wed, 25 Jan 2023 00:00:00 +0530 Mon, 31 Jul 2023 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433395 A taxing provision for a specific service cannot be widened by isolating the inclusive limb of its definition; post-production, digital restoration, special effects and conversion work were held not to amount to video-tape production, and the pre-1 July 2012 demand failed. Because the classification itself failed, denial of export treatment under the Export of Service Rules, 2005 also could not stand, and the services were treated as exported. Rule 4(a) of the Place of Provision of Service Rules, 2012 applies only to services performed on goods supplied by or on behalf of the recipient, so it could not be stretched to these cross-border services; the post-1 July 2012 demand therefore also failed. Case-Laws Service Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433395