TaxTMI 
TaxTMI 
2007 (3) TMI 78
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.... by treating the services rendered by them as "advertising agency services" for the period 1-4-99 to 15-7- 2001. In addition personal penalty has been imposed. The appellant's contention that the services being rendered by them are properly classifiable under the taxing entry "Video Production Services", which have been made liable to tax with effect from 16-7-2001 have not been accepted by the au....
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....agency, but as a production house. A production house, which films, edits and delivers full length motion pictures and/or short duration films for display and telecast. As such, the services rendered by them would be properly covered by the entry video tape production services and not by advertising agency services. The video tape production services were made liable to tax with effect from 16-7-2....
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....able to service tax and not Central Excise duty. The above plea of the appellants was not accepted by the department and the issue of excisability of the activities undertaken by the appellants was partially settled in favour of the appellants in terms of Section 11C Notification No. 40/02 d 21-11-2002. As such, it is the contention of the ld. Advocate that the entire activities were in the knowle....