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2019 (2) TMI 91 - CESTAT CHENNAILevy of service tax - photography service - the service was brought within the service tax net with effect from 16.7.2001 - period in dispute is October 2002 to September 2006 - Held that:- Photography studio or agency means any professional photographer or a commercial concern engaged in the business of rendering service relating to photography. Undisputedly, the appellant is engaged in doing advertisement film and such other activities. He also renders service in the cinematographic field. A person who renders such service cannot be considered to be an amateur photographer as rightly concluded by the authorities below - Merely because the appellant does not have a studio or has own industry not registered as commercial concern would not take him out of the ambit of the photography service as he is a professional photographer - demand upheld. Penalty u/s 78 of FA - Held that:- The appellant had entertained a reasonable view as to whether he would fall within the definition of photography service as he was not having any studio for rendering taxable service and taking into consideration the bonafide belief of the appellant, penalty is not leviable - penalty set aside. Appeal allowed in part.
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