2019 (1) TMI 506

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....services like creation of special effects, improving the quality of picture or image and convert the digital image file to film etc. For carrying out such work, the appellants received inputs through digital data or digital image files from their respective foreign customers in back-up tape formats. The department was of the view that these services would come under Video Tape Production Services. Show cause notices were issued for the period from 1.10.2007 to 31.3.2010 demanding service tax under the said category along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. Aggrieved, the appellant is now before the Tribunal. 2. The ld. counse....

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....d service tax by classifying the activity as Video Tape Production Services. For the activity to fall under Video Tape Production Services, the appellant should be video production agency. The activity of the appellant is digital restoration and reverse telecine, computer graphics etc. and these are not Video Tape Production Services. The very same issue was analysed by the Tribunal in the appellant's own case as reported in 2018 (11) GSTL 104 (Tri. Chennai) for the earlier period where the Tribunal held that the activity does not fall under Video Tape Production Services. She therefore prayed to set aside the impugned order. 3. The ld. AR Shri A. Cletus supported the findings in the impugned order. 4. Heard both sides. 5. The acti....