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2017 (12) TMI 445 - AT - Service TaxPhotographic Service or not? - Revenue held a view that supplying these equipments and receiving consideration for the same will be covered in the broad ambit of Photography Service - scope of service - Held that: - The Revenue emphasized on the terms "in relation to" and "in any manner". We find that such an expansion of the scope of the tax entry to include the activity of renting of a camera is not sustainable. The scope cannot be extended to such any type of activities, which are connected or conjunction with the Photographic Services - Admittedly, the appellants are not professional photographers or in any business involved in studio activities or in any manner shooting movies or photography. Their business is to supply equipments for other professionals to do their photographic work. The nature of the activities undertaken by the appellants cannot be brought under Photographic Services. It is to be noted that there are various equipments which may have general functions not restricted to photography. Equipments like A.C. Generators, Cranes etc., are general equipments. They may be used along with Cameras; does not make them photographic equipments. The appellants did supply a variety of equipments apart from Cameras, which has nothing to do directly, if used independently, with photography - the activity of supply of equipments which may be used in Photography Services by itself cannot be covered under Photography Services. Appeal allowed - decided in favor of appellant.
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