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2016 (5) TMI 749 - AT - Service TaxExtended period of limitation - Photography Service - Wilful misstatement and suppression of facts - Appellant admitted that it was engaged in the activity of image editing but did not give any printed photograph to the customers and only loaded the images on a CD which was given to the customers for getting the photos printed elsewhere, therefore there was no photography services rendered. Held that:- it is not even necessary to quibble much over the scope of the word photography because the appellants clearly were engaged in taking or processing of photographs and were clearly covered under the scope of definition of photography studio or agency and they clearly provided service in relation to photography. Indeed the position is so unambiguous that there was no scope for any possibility of a reasonable person operating in an appropriate environment to entertain any confusion, leave alone belief, that the impugned service was not covered under photography service. It is pertinent to mention that bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort of hallucinatory belief. - Demand confirmed invoking the extended period of limitation - Decided against the assessee.
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