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2010 (4) TMI 568 - CESTAT, BANGALOREPhotography Service - The Service Tax demand has been confirmed and penalties have been imposed on the ground that the appellants undertake the activity of manufacture and supply of hologram labels. The manufacturing process of hologram label involves laser photography and therefore, the activity undertaken by the appellants would be covered under 'photography service.' Commissioner in his order had not considered (i) whether activities undertaken by assessee in absence of use of laser device could be said to have been covered under 'photographic service' and (ii) whether said activity or a portion of activity could be made liable to both excise duty and service tax. Held that - in such circumstances the matter was remanded to Commissioner.
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