2007 (12) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- 1. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants viz. M/s. Vijay Television Pvt. Ltd. [M/s. VTPL for short] are registered with the Department for broadcasting service since May 2005 and have been paying serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tax credit account towards the above demand of differential tax and filed documentary proof thereof. In this process, they had claimed input service tax credit in respect of numerous services including services used for what is called 'US FEED'. 'US FEED' is said to be a service coming within the category of Video Tape Production Service (supra). Learned Commissioner, who took up the case for adju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....said, after recording a finding to the effect that 'US FEED' was not a taxable service. The submission of learned Counsel vis-a-vis this finding is that the assessee has actually paid service tax on the amount collected for the output service viz. 'US FEED' provided by them to their customers during the above period. It is submitted that the consideration for the above output service was received ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is not in dispute that service tax on the output service viz. 'US FEED' was paid by the assessee. This payment is said to have been made in December 2006 and the connected returns were filed in September 2007. Learned SDR has not claimed that the said returns and the payment made in terms thereof have not been accepted by the department. It appears from the grounds of the appeal that the grievan....