Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Global Digital Color Lab And M/s S.K. Color Lab Versus CCE, Jaipur-I

2016 (5) TMI 749 - CESTAT NEW DELHI

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 even necessary to quibble much over the scope of the word photography because .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t 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 (TECHNICAL) For the Petitioner : Ms. Neha Meena, Advocate For the Respondent : S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pellant 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 elsewhere. Therefore there was no photography service rendered. The appellant M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 taxable service was defined under section 65 (105) (zb) during the relevant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version