2016 (5) TMI 749

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..... images on a CD which was given to the customers for getting the photos printed elsewhere, therefore there was no photography services rendered. Held that:- it is not even necessary to quibble much over the scope of the word photography because the appellants clearly were engaged in taking or processing of photographs and were clearly covered under the scope of definition of photography studio .....

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..... tioner : Ms. Neha Meena, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER PER R.K. SINGH: These appeals have been filed against respective orders-in- appeal in terms of which service tax demands of ₹ 1,34,716/- along with interest and penalties against M/s Global Digital Colour Lab and ₹ 78,414/- along with interest and penalties against M/s S.K. Colour Lab .....

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..... n photographs and for this purpose it scanned them on the computer. Such scanned images were further decorated on the computer itself and such images of the said photographs were not printed either in black or white or in colour on paper or film and the said images were loaded on a CD and handed over to the client. Thus, there was no photography service rendered. Ld. Advocate for the appellants .....

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..... e appellants are professional photographers and commercial concerns and were engaged in the business of rendering services relating to photography. Thus they are covered within the scope of photography studio or agency. It may be seen that under Section 65 (105) (zb) the service is to be rendered by a photography studio or agency in relation to photography in any manner. (emphasis added). Thus ev .....

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..... ned service was not covered under photography service. It is pertinent to mention that bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort of hallucinatory belief. Thus the contention of the appellants that they were under a reasonable belief that the impugned service was not taxable is untenable. Consequently, the extended period is c .....

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