TMI Blog2016 (7) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri B. Narasimhan Hrishikesh, both Advocates for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (D.R.) for the Department ORDER The issue in this appeal is whether the appellant, being a service provider, is liable to service tax for carrying works of preparation of Elector s Photo Identity Card (EPIC) i.e. Matdan Pahchan Patra. 2. SCN was issued on the appellant as it appeared to Revenue that the appellant is providing photography service under Section 65 (78)of the finance Act, 1994 w.e.f. 16.07.2001, when tax on photography service was introduced and the service was defined as : Photography includes still photograph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held that the issue of EPIC cannot be considered as Photo Identity falling within the definition of Photography and Photography studio or agency as per Section 65(78) and 65 (79) of the Finance Act, 1994 as the activity carried out by M/s CMC Ltd. is sovereign activity of the State functionaries, which cannot be brought under tax limit. 4. The Additional Commissioner refused to reply on the ruling of this Tribunal on the ground that as the Revenue have preferred appeal before the Hon ble High Court, the issue has not attained finality and further, confirmed to proposed duty liability of ₹ 23,73,000/- with interest and equal amount of penalty under Section 78 of the Finance Act, 1994. Further, penalty was imposed under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of compulsory levy as per the provisions of the relevant statute and it is deposited into the Government Treasury. Such activity is purely in public interest and it is undertaken as mandatory and statutory function. These are not in the nature of service to any particular individual for any consideration. Therefore, such activity performed by an authority under the provisions of law, does not constitute provision of taxable service to a person and therefore, no service tax is leviable on such activities. In the similar fact and circumstances, the Division Bench of this Tribunal in the case of Commr. of Central Excise, Indore Vs. Ankit Consultancy Ltd. : 2007 (6) STR 101 (Tri.-Del.), relying on the ruling of the Hon ble Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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