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2016 (9) TMI 235 - AT - Service TaxActivity of preparation of identity cards for the primary school students – is service tax payable on photo printing cost only or on full cost of preparation of identity cards? - photography service - Section 65(78) as well as Section 65(79) of the Finance Act, 1994 – Held that: - the Tribunal in the case of M/s CS Software Enterprises Ltd. [2007 (12) TMI 136 - CESTAT BANGALORE (Tri)] held that preparation of photo identify card cannot be considered to fall within the ambit of photography service as per ambit of Section 65(78) as well as Section 65(79) of the Finance Act, 1994 - preparation of elector photo identify card is an activity not covered under the ‘Photography Services’ – demand of service tax and interest not justified – penalty not imposable – appeal rejected – decided against Revenue.
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