2013 (11) TMI 607

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....the applications are arising out of a common order and, therefore, all are taken up together for disposal. The applicants filed these applications for waiver of pre-deposit of tax of Rs.2,03,12,946/- along with interest and penalty. 2. Heard both sides and perused the records. 3. The applicant is engaged in providing specialized data processing activities such as graphics, special effects, a....

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....r function and, therefore, they are not covered by the definition. On the other hand, the learned Authorised Representative submits that the applicants are engaged in the activities of creation of images (computer graphics), manipulation of original image with the intention of exercising the original image (restoration) and converting digital image to 35mm films (reversed telecine), which cannot b....