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Assessee providing post-production services to customers not taxable as 'video-tape production services'

January 15, 2019[2019] 101 460 (Chennai - CESTAT)

GST/Excise/ST/VAT : Where assessee was engaged in post-production services and provided specialized data processing services to customers according to their specifications and it also provided services like creation of special effects, improving quality of picture or image and convert digital image file to film, etc., services provided by assessee would not fall under category of 'video-tape production services'

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