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2016 (5) TMI 749 - CESTAT NEW DELHI

2016 (5) TMI 749 - CESTAT NEW DELHI - 2016 (42) S.T.R. 746 (Tri. - Del.) - Extended period of limitation - Photography Service - Wilful misstatement and suppression of facts - Appellant admitted that it was engaged in the activity of image editing but did not give any printed photograph to the customers and only loaded the 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 eve .....

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impugned 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. - Demand confirmed invoking the extended period of limitation - Decided against the assessee. - Appeal No. ST/1198/2011-CU(DB) & ST/1160/2011 - Final Order No. 50197-50198/2016 - Dated:- 15-1-2016 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. R.K. SINGH, MEMBER (TECH .....

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tax by indulging in wilful misstatement and suppression of facts. 2. The appellant M/s Global Digital Colour Lab has essentially contended that it did not print and/or produce an image (in black and white or colour) on any paper of any photograph during the relevant period. It admitted that it was engaged in the activity of image editing but did not give any printed photograph to the customers and only loaded the images on a CD which was given to the customers for getting the photos printed else .....

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o the client. Thus, there was no photography service rendered. Ld. Advocate for the appellants strenuously argued that such an activity would not fall within the scope of photography and referred to the Oxford dictionary in this regard. 3. We have considered the contentions of the appellants. Section 65 (79) of Act 1994 defines a photography studio or agency to mean any professional photographer or a commercial concern engaged in the business of rendering services relating to photography . The t .....

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