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October 2011

(2011) 23 STR 299 (Tri.-Del.) — Sahni Video Movies v. Commissioner of Central Excise, Chandigarh-II.

By Puloma Dalal, Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Video tape production services — Exemption to individual professional videographer — Benefit of exemption denied in first appeal as not claimed earlier — Appeal allowed.

Facts:
The appellants being an ‘Individual professional videographer’ was denied exemption of service tax as exemption was not claimed earlier. The Department argued that the appellant being an individual videographer operating from his home was not liable to pay any service tax. Notification No. 7/2001-ST, dated 9-7-2001 stated that service tax on taxable service provided to a client by an individual professional videographer in relation to video tape production was exempt.

Held:
Though the benefit of the Notification was claimed in the first appeal, the authority had rejected the claim on the ground that it was not claimed earlier. However, the Tribunal stated that exemption could be claimed at any stage if it was available to the litigants, and thus the exemption was allowed to the appellant.

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