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 Instrumentation Ltd. Versus Commissioner of Central Excise & S. Tax, Lucknow

2016 (7) TMI 502 - CESTAT ALLAHABAD

Taxability of photography service provided for carrying works of preparation of Elector’s Photo Identity Card (EPIC) i.e. Matdan Pahchan Patra. - Held that:- the work done by the appellant in respect of preparation of EPIC under agreement with the Governor or the State functionaries, was a sovereign activity of the State/Union and accordingly, the said activity is held not taxable. Similar views have been expressed by the CBEC in their Circular dated 18.12.2006 - Demand set aside - Decided in fa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n 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 photography, motion picture photography, laser photography, aerial photography and fluorescent photography and Further, Section 65 (79) of the Act defines as under : photography studio or agency mea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hand & Madhya Pradesh. The appellant was already a registered dealer under the Service Tax provisions and was filling he returns regularly and had paid the admitted service tax in respect of maintenance and repair services, commissioning and installation services. 3. The appellant contested the SCN among other grounds stating that their activity of preparation of EPIC is not a taxable activity as the said activity is sovereign activity of the State or the Union and hence, is not taxable unde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s 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. Furthe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y the id. Commissioner (Appeals). He has further pointed out that the said Ruling in the case of M/s CMC Ltd. (supra), have been relied on by the another Division Bench of this Tribunal in the case of UTI Technology Services Ltd. Vs. Commr. of Service Tax, Mumbai : 2012 (26) STR 147 (Tri.-Mumbai), wherein considering the issue of PAN Cards on behalf of Income Tax Department, it was held that the PAN Cards are issued in relation to sovereign function of Income Tax Department, of levy and collecti .....

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