2009 (6) TMI 152

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....nt. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 1,96,09,018/- together with interest under Section 75 and penalty of Rs. 1,98,00,000/- under Section 78 of Chapter V of the Finance Act, 1994. The demand arises as a result of holding that the applicants, wh....

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....he process of recording any programme on magnetic tapes, they undertake the services such as restoration, giving special effects etc. to the inputs received via internet, hard discs, tapes of old films and, therefore, prima facie the activity carried out by the applicants is rightly classifiable under "Video Tape Production Services" and not either under "Photography Service" or under "Business Au....

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....e notice was issued only on 25-2-2008 is also not tenable for the reason that non-payment of service tax on the taxable service provided by the applicants to foreign clients came to the notice of the department only when officials of the SIV Cell of the Service Tax Commissionerate visited the unit of the applicants and called for relevant details. The plea of financial hardship is also not substan....