2021 (1) TMI 384

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....ell as foreign customers. While the appellants paid Service Tax on the service rendered to domestic customers, they did not pay Service Tax on the service rendered to foreign customers under the belief that it amounted to export of services. The Revenue considered the above service rendered by the appellant as "Video Tape Production Service" and issued periodical Show Cause Notices and confirmed the same. In the instant case, the demand of Rs. 45,77,295/ has been confirmed, for the period from 01.04.2010 to 31.03.2011, vide impugned Order No. 451/2015 (STA-II) dated 31.12.2015 passed by the Commissioner of Service Tax (Appeals-II), Chennai. 2. Learned Counsel for the appellant submits that the issue is no longer res integra being decided....

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.... refers to dictionary meanings of the term 'Programme'. The relevant portion is extracted hereunder: "The dictionary meaning of 'programme' is a paper, booklet or like giving the outline of proceedings arranged for an entertainment, conference, course of study, etc. With relative details, the items of such proceedings, collectively, a plan of things to be done, T.V. or radio presentation produced for broadcast single or as one office series. In the present context the meaning 'arranged for an entertainment, conference, course of study, etc., appears to be more appropriate." ii. Event: • The Concise English Oxford Dictionary, Tenth Edition defines the term 'event' as "a thing that happens or takes place, a public or soc....

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....ervice" includes services such as cutting, colouring, imparting special effects, adding or undertaking any post-production activity and therefore, Rule 3(ii) of the Export of Service Rules would be applicable and therefore, the service is covered by Section 65(105)(zi) of the Finance Act, 1994. 4. Heard both sides and perused the records of the case. We find that the issue before us has been dealt by this Bench in their own case vide orders cited supra. In 2018 (11) G.S.T.L. 104 (Tri. - Chennai), it was held as under: "4. Heard both sides and have gone through the facts. It is clear that the services performed by the appellant definitely do not involve his recording of any programme, event or function. In fact, this aspect has b....