TMI Blog2016 (9) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ware Enterprises Ltd. [2007 (12) TMI 136 - CESTAT BANGALORE (Tri)] held that preparation of photo identify card cannot be considered to fall within the ambit of photography service as per ambit of Section 65(78) as well as Section 65(79) of the Finance Act, 1994 - preparation of elector photo identify card is an activity not covered under the ‘Photography Services’ – demand of service tax and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility accordingly. However, during the course of search it was seen that the respondent received orders from Panchayat Samiti, Bikaner, for preparing the identity card for the primary school students and had paid the service tax on the photo printing cost of the identity card only. 3. The Revenue, on scrutiny of the bill books, viewed that the respondent is required to discharge the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is technically defined as process of obtaining the permanent image of an object either in black white or in colour and treated on paper or film. In common parlance photography service includes development of negative. It includes taking of photos from various angles and the individual will also not be aware when the photos are taken. Photography includes taking photo of animate or inanima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tware Enterprises Ltd. - 2008 (10) STR 367 (Tri) held that preparation of photo identify card cannot be considered to fall within the ambit of photography service as per ambit of Section 65(78) as well as Section 65(79) of the Finance Act, 1994. Following the ratio of the decision cited supra I hold that preparation of photo identify card of primary schools on the order of Panchayat Samiti/B.D.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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