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2017 (12) TMI 614 - AT - Service TaxPhotography Service - production of Electors Photo Identity Cards (EPIC) in various districts of Tamil Nadu - whether the issue of EPICs can be considered as photography services? - Held that: - The production of EPICs involve capturing of photographic images of identified electors, resizing of images, linking of images with the electoral rolls data base, printing of photo rolls as per Election Commission of India guidelines throughout the Districts of Tamil Nadu. That such production of EPICs would amount to production of goods - as per the Board's Circular No.167/18/95-CX4 dated 14.8.1995, the Board has clarified that the photo identity cards and holograms merit classification under Chapter 4901.90 of the CETA, 1985. Since the respondents were engaged by the Government of Tamil Nadu, for production of EPICs and not merely taking photographs of the voters, the activity would not fall under photography service. The activity carried out by the appellant would not fall within the definition of photography service - appeal dismissed - decided against Revenue.
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