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2019 (3) TMI 1332 - AT - Service TaxNature of activity - sale or service - printing of Photographs and Printed photo albums, commonly known as Photobooks/Photo albums and not sold in the open market as these are created for particular persons - Held that:- On identical facts, it was held in the case of M/S. VENUS ALBUMS CO. PVT. LTD. VERSUS CCE, CHANDIGARH/LUDHIANA/AMRITSAR [2018 (11) TMI 754 - CESTAT CHANDIGARH] that the activity undertaken by the appellant under chapter heading 4911, is very much clear that the appellant has undertaken the activity of printing photograph on plain printing paper and thereafter bind them and selling them as photo books. The said activity amount to manufacture and the appellant is paying VAT and therefore, the said activity merit manufacturing activity and classified under Chapter 4911 and the appellant has classified accordingly. Thus, the activity undertaken by the appellant amounts to manufacture and classifying under Chapter 4911, therefore, no service tax is payable by the appellant - demand set aside - appeal allowed - decided in favor of appellant.
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