2010 (9) TMI 666

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....N. Rajagopalan, Consultant, for the Appellant. Shri V.V. Hariharan, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  - Heard both sides. 2. The appellants, M/s. AVM Film Studios, are a leading Film Producer. Shri N. Rajagopalan, learned Consultant appearing for the appellants states that from the year 2005, the appellants have started letting ou....

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....ises during the period 1-4-2005 to 31-3-2007 attracted service tax under the category of "video production agency" falling under Section 65(119) of the Act and whether mere letting out the vacant premises amounted to rendering service in relation to video tape production, as defined under Section 65(120) of the Act. He states that since the appellants did not render any of the technical services i....

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....g thereof, in any manner. The definition of 'video tape production' was substituted with effect from 16-6-2005, by the Finance Act, 2005 With effect from 16-6-2005, the definition of 'videotape production' is as follows : "video-tape production" means the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services r....

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....le service covers any service in relation to video tape production in any manner. This clarification issued by the Board does not appear to be in consonance with the definition of video tape production which only includes services such as editing, colouring, dubbing etc. which are specified. In other words, the definition of the video tape production in the statute refers to only technical aspects....