TMI Blog2014 (3) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... me of final hearing - Conditional stay granted. - ST/00213/2012 - - - Dated:- 26-8-2013 - Shri P K Das And Mathew John, JJ. For the Appellant : Shri Joseph Prabhakar, Adv. For the Respondent : Shri K S V V Prasad, SDR PER : Mathew John The applicant is engaged in the business of supplying equipment for cinematography on hire basis to various agencies which shoot cine film. Those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any person engaged in the business of rendering service relating to photography;" "(105) "taxable service" means any service provided or to be provided, - (zb) to any person, by a photography studio or agency in relation to photography, in any manner;" 2. Based on such argument, the Revenue issued two Show Cause Notices for the period 01-10-03 to 31-12-07 and for the period 01-01-08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of equipment that may be required for such processes. According to him, since a new entry was introduced w.e.f 16-05-2008, to tax supply of tangible goods, which appropriately covers the activity of the applicant, there is a presumption that the said activity was not covered by any previous entries for the period prior to that date. Therefore, he submits that the demand confirmed is not maintainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for which goods may be supplied may not be taxable. He submits that the applicant was doing business in the name and style of "cine agency" and not as a "leasing agency" and the applicant and the agencies shooting films work together and thus the applicant was doing "service in relation to photography" as per the definition at section 65 (105) (zzzzj). He argues that the fact that a new entry has ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
