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2020 (2) TMI 1683 - CESTAT, MUMBAILevy of service tax - Photography Services - digital offset printing - the activity was undertaken by the appellant, for which necessary soft copies of pictures, photographs and print material was provided by the clients - time limitation - HELD THAT:- In case of M/S. VENUS ALBUMS CO. PVT. LTD. VERSUS CCE, CHANDIGARH/LUDHIANA/AMRITSAR [2018 (11) TMI 754 - CESTAT CHANDIGARH] Chandigarh Bench has on the identical facts held that the activity undertaken by the appellant amounts to manufacture and classifiable the Chapter 4911, therefore, no service tax is payable by the appellant. In alternate, we hold that the activity undertaken by the appellant is exempted from payment of service tax. Therefore, no service tax is payable by the appellant. Time Limitation - HELD THAT:- There are no reasons to differ with the decision of the Chandigarh Bench. Since we hold that the demand cannot be sustained on the merits, we are not going into the issue of limitation. Since the demand of Service Tax itself cannot be sustained, demand of interest under Section 75 of Finance Act, 1994 and penalties imposed under Section 77 and 78 ibid to cannot be sustained and are set aside - appeal allowed.
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