Case Law Details
Case Name : Commissioner Of Service Tax-Iv Vs Prime Focus LTD. (Supreme Court of India)
Appeal Number : Civil Appeal No. /2023
Date of Judgement/Order : 18/07/2023
Related Assessment Year :
Courts :
Supreme Court of India
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Commissioner Of Service Tax Vs Prime Focus LTD. (Supreme Court of India)
The Supreme Court of India recently upheld the analysis of the definition of ‘Video Production Agency’ and ‘Video-Tape Production’ by CESTAT in a service tax case involving Commissioner of Service Tax vs. Prime Focus LTD.
The case revolved around the interpretation of the relevant sections of the Finance Act, 1994, defining ‘Video Production Agency’
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