Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 92 - AT - Service TaxClassification of services - Photography services or not? - Collection Centre for collection of exposed photo films received from various clients for getting some processed from different colour labs - Board’s Circular dated 27.12.2001 - extended period of limitation. Held that:- Board’s Circular dated 27.12.2001 has clarified the issue that the collection centre who merely collects the exposed film from their clients and gets it developed from other processing lab, will not be covered by the Photography Services - Though the appellant was having a photography studio but such activity is of merely collecting and getting the negative processed from photo labs and further handing over the same to the customers. Extended period of limitation - Held that:- Having been held as a non taxable service by above circular of the Board, there could be a bona fide belief on the part of the assessee not to pay service tax on the said activity - The appellant themselves approached the Board for clarification and as such it cannot be said that there was any mala fide on their part so as to justifiably invoke the longer period of limitation - demand raised against them is hit by the bar of limitation. However, smaller portion of demand (for appellant’s activity of enlargement of negatives, which is taxable) may fall within the period of limitation, which the learned advocate has agreed to pay - matter remanded to the Original Adjudicating Authority for quantification of the demand falling within the period of limitation - appeal allowed by way of remand.
|