TaxTMI 
TaxTMI 
2008 (3) TMI 61
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....o writ petitions in W.P. Nos. 35940 and 95941 of 2007 challenging the show cause notice in reference No. 209/07 dated 18-10-2007 issued by the third respondent - Additional Commissioner of Central Excise and the circular in F.No. B-II/I/2000-TRU dated 9-7-2001 issued by the second respondent - Central Board of Excise and Customs, Ministry of Finance, New Delhi. 2. The show cause notice proceeded ....
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....able services in terms of video tape production, in any manner. It was also stated that the appellant have suppressed the facts and contravened Sections 67 and 68 of the Finance Act, 1994. In the light of the same the appellants were directed to show cause within thirty days as to why they should not be charged a sum of Rs. 44,26,741/- being the Service tax including Educational Cess as per the pr....
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....ould be binding on the authorities. However, the learned single Judge non-suited the appellant for the relief on the premise that the issue in controversy in the writ petition was whether the appellant's activity comes within the definition of video production agency as defined under the Finance Act. That has to be determined by a fact finding body and unless the appellant has come forward wit....
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.... to why the sum of Rs. 44,26,741/- cannot be recovered as Service tax on consideration that the activity of the petitioner in leasing out the studio would come within the definition of video production agency as defined in the Finance Act. If the activity of the appellant does not come within the purview, it is well open to the appellant to explain the activity carried on by the appellant so as to....