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2024 (3) TMI 853 - AT - Service TaxNature of activity - manufacture or service - making of photo books/albums, calendars, brochures etc. to their different customers - whether the activity of the assessee amounts to ‘manufacture’ or whether it falls under ‘photography service’ prior to 1.7.2012 and whether would fall under the definition of ‘service’ for the period w.e.f 01.07.2012 to 30.07.2015? - HELD THAT:- The issue stands covered by the decision of the Tribunal in the case of M/S. VENUS ALBUMS CO. PVT. LTD. VERSUS CCE, CHANDIGARH/LUDHIANA/AMRITSAR [2018 (11) TMI 754 - CESTAT CHANDIGARH]. The Tribunal in the said case analyzed the issue relating to the very same activity and held that the activity would amount to ‘manufacture’ and does not fall under ‘service’. The activity carried out by assessee amounts to ‘manufacture’. The demand of service tax cannot therefore sustain. The impugned order to the extent of confirming the demand, interest and imposing penalties is set aside. Appeal allowed.
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