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2016 (7) TMI 502 - CESTAT ALLAHABAD

2016 (7) TMI 502 - CESTAT ALLAHABAD - 2016 (45) S.T.R. 182 (Tri. - All.) - 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 .....

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ing 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 photography, motion picture photography, laser photography, aerial photography and fluorescent photography and Further, Sec .....

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-04 to 2006-07.Similar services were also provided in the States of Uttarakhand & 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 .....

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udio 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 an .....

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and cryptic and have ignored ruling of this Tribunal, which were binding by 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 re .....

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them under the law in force. The tax collected by them for performing such activities is in the nature 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 .....

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