2018 (7) TMI 264

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chnical) Shri K. Veerabhadra Reddy, JC (AR) for the Appellant Ms.Cynduja Crishnan, Advocate for the Respondent ORDER The respondents are running a studio which was let out on hire for production of film and TV serials for the period 4/2007 to 3/2008. When renting of immovable property was brought within the net of taxable services, with effect from 1.6.2007, the respondent started coll....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roduction Agency under section 65(119) of Finance Act, 1994. He also referred to the CBEC Circular F.No. B.11/1/2001-TRU dated 9.7.2001 and argued that the Board has clarified that the activity of letting out the studio premises would attract service tax under the category of 'Video Tape Production'. 3. The ld. counsel Ms.Cynduja Crishnan appearing for respondent relied upon the decision render....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... production agency" means any professional videographer or any commercial concern engaged in the business of rendering services relating to video-tape production; Section 65 (120) "Video-tape production" means the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colour....