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2023 (8) TMI 469 - AT - Central ExciseClassification of service - photography service or not - agreement with the District Election Officer Cum D.M., Lakhisarai, Bihar for execution of the work of preparation of photo identity card in terms of the said agreement - HELD THAT:- The issue in dispute is settled in the case of COMMISSIONER OF CUS. & C. EX., HYDERABAD-II VERSUS CMC LIMITED [2007 (7) TMI 17 - CESTAT, BANGALORE] that the appellant is providing the service to District Election Officer for entire work of processing of EPIC, which consists of camping at several places for capturing photos of electors after verification, printing of details of electors, pasting of photo identity card, electors on cards, preparation of duplicate of EPIC in miniaturized form and the Tribunal also held that the preparation of EPIC is not covered under the photography service. Thus, the activity undertaken by the appellant for preparation of Election Photo Identity Card, does not qualify under “Photography Service”. Appeal allowed.
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