2014 (3) TMI 476

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....ng equipment for cinematography on hire basis to various agencies which shoot cine film. Those agencies pay hire charges to the applicant. When the new entry, 65(105) (zzzzj), for taxing "supply of tangible goods" was brought into force in Finance Act 1994, from 16.05.2008, the applicant got registered for payment of service tax under the said category and has paid service tax accordingly. For the....

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....Based on such argument, the Revenue issued two Show Cause Notices for the period 01-10-03 to 31-12-07 and for the period 01-01-08 to 31-12-08 were issued. On adjudication demands for tax amounting to Rs.4,93,97,689/- and Rs.2,02,83,714/- respectively have been confirmed against the applicant along with interest and penalties by a common adjudication order. Aggrieved by the order, the applicant has....

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....red by any previous entries for the period prior to that date. Therefore, he submits that the demand confirmed is not maintainable and the appeal may be admitted without any pre-deposit. 3. Opposing the prayer, the learned Authorized Representative for the Revenue takes us through the sections of Finance Act, 1994 cited above and he submits that the applicant falls within the above definition. Si....

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....ce in relation to photography" as per the definition at section 65 (105) (zzzzj). He argues that the fact that a new entry has come into force cannot conclusively lead to the conclusion that the applicant's activity was not taxable. 4. We have considered the submissions of both sides. We find that this is a dispute which can be argued on either side and this requires detailed examination at the t....