2017 (11) TMI 435

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....nt dispute relates to such services provided by the appellant to customers outside India. Whereas the appellant sought to cover the services under Business Auxiliary Services, the department however took the view that they are in the nature of "Video Tape Production Services". Hence proceedings were initiated against the appellant which culminated in the impugned order dt. 19.1.2009 wherein inter alia, adjudicating authority held that the services are in the nature of 'Video Tape Production Service' defined under Section 65 (105) (zi), hence falling within the ambit of Rule 3 (1) (ii) of Export of Service Rules, 2005 and it will not be treated as an export of service. The adjudicating authority has also confirmed and demanded tax li....

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....recording of any programme, event or function only. (iii) The services provided by the appellant are in no way relatable to recording of any programme, event or function. Hence the services cannot come within the fold of 'Video Tape Production Services'. (iv) The Ld. Advocate takes us to the dictionary meaning of "programme", "function" and "event" to highlight that the activities performed by them would not fall under any of these terms. The sample export invoices issued to the service recipient in abroad for the Restoration Services etc. were also submitted during the hearing. It was also emphasized that payment for these services rendered were received in free convertible foreign exchange. 3. On the other han....