2018 (6) TMI 928

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....-original no. 77/02/V/2014/COMMR/ANS dated 5th March 2014 of Commissioner of Central Excise, Mumbai-V. The appellant was held liable to levy for the period from 1st March 2003 to 31st March 2007 under section 65(105) intended to tax '(zj) any service provided, or to be provided to any person, by a sound recording studio or agency in relation to any kind of sound recording' Admittedly, the duty liability had not been discharged. 2. Learned Chartered Accountant canvassed on their behalf that the appellant does not provide the said service even though they do operate a sound recording studio and that their activity may, at a stretch, be classified as 'advertising agency service' but, nevertheless, excluded from the liability of tax ow....

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.... ]2005 (181) ELT 380 (SC)] and of the Tribunal in Commissioner of Central Excise, Chandigarh [2011 (265) ELT 81 (Tri-Del)] and in Crompton Greaves Ltd. [2004 (177) ELT 1032 (Tri- Mumbai)]. 5. Having heard both sides, we are ready to examine the primary issue of whether the proposed classification under which the tax was sought to be levied is applicable to the activities of the appellant. We see that the adjudicating authority has arrived the conclusion of liability to tax from the proposition that once a taxable service has been defined in law and that definition also sets the peripheries all other interpretations are to be discarded. Translated in the context of the circumstances of the case, the adjudicating authority was of the opini....

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....o come. Hence mere registration or even the operation of sound recording studio does not, by itself, bring the appellant within the fold of taxation. 7. It is the contention of the appellant that they produced radio spots. Radio spots are mini-programs that are intended to be broadcast for which the appellant would be engaged by an advertising agency or, at times, by the clients directly. On a perusal of the documents furnished by Learned Chartered Accountant, it would appear that most of the income emanates from the former. In any case, there is no dispute that the appellant produces an entire program which is then submitted to the client for further use. These may well be in the nature of sub-contract by an advertising agency but is, y....