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CCE, Jaipur Versus Studio India

2016 (9) TMI 235 - CESTAT NEW DELHI

Activity of preparation of identity cards for the primary school students – is service tax payable on photo printing cost only or on full cost of preparation of identity cards? - photography service - Section 65(78) as well as Section 65(79) of the Finance Act, 1994 – Held that: - the Tribunal in the case of M/s CS Software 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 servic .....

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r (Technical) For the Appellant : Sh. Sanjay Jain, DR For the Respondent : None ORDER Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue filed the present appeal. Shri Sanjay Jain, learned DR, appears for the Revenue and none for the respondent. Accordingly, we have gone through the impugned order. 2. The respondent is engaged in providing Photography Service for which they are registered with the Service Tax Department and discharged their service tax liability acc .....

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issuing show cause notice dated 26.12.2006 proposing to confirm demand of ₹ 51,313/- in respect of services provided during the period 01.01.2006 to 31.03.2006. 4. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demand along with confirmation of interest and imposition of penalty. 5. However, on appeal, the Commissioner (Appeals) set aside the impugned order of the original adjudicating authority by observing as under : From .....

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s are taken. Photography includes taking photo of animate or inanimate object still or in motion. In the case of preparation of Identify Card only face portion is photographed directly on the identify card. The Hon ble Tribunal in case of M/s Ankit Consultancy - 2007 (6) STR 101 (Trib) has held that any activity performed by State Organ to discharge the sovereign activity of the State cannot be brought under the tax regime. It is in this background the CBEC vide its circular 141/52/95-CX and 195 .....

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