2007 (3) TMI 84 - AT - Service Tax

Photography Service Revenue contended that appellant activity (i.e. take photographs of voter for issue of Electors Photo Identity card ) covered under Photography Service and it is rejected by the Commissioner(Appeal)

Summary

The Appellate Tribunal CESTAT, Bangalore rejected the revenue's appeal against OIA No. 10/06, where the Commissioner allowed the assessee's claim regarding photography services for Electors Photo Identity cards. The Tribunal found no infirmity in the Commissioner's order and rejected the stay application. The appeal will proceed for hearing.