AVM FILM STUDIOS Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) HEARD both sides.

(2.) THE learned Consultant states that the issue for consideration in this appeal is whether letting out the vacant studio premises during the period 1 -4 -2005 to 31 -3 -2007 attracted service tax under the category of "video production agency" falling under Section 65(119) of the Act and whether mere letting out the vacant premises amounted to rendering service in relation to video tape production, as defined under Section 65(120) of the Act. He states that since the Appellants did not render any of the technical services involved in video production and only rented the premises, they are not liable to pay service tax for the impugned period.

(3.) HEARD the learned Jt. CDR Shri V.V. Hariharan, who supports the impugned order.