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2017 (12) TMI 614

Photography Service - production of Electors Photo Identity Cards (EPIC) in various districts of Tamil Nadu - whether the issue of EPICs can be considered as photography services? - Held that: - The production of EPICs involve capturing of photographic images of identified electors, resizing of images, linking of images with the electoral rolls data base, printing of photo rolls as per Election Commission of India guidelines throughout the Districts of Tamil Nadu. That such production of EPICs would amount to production of goods - as per the Board's Circular No.167/18/95-CX4 dated 14.8.1995, the Board has clarified that the photo identity cards and holograms merit classification under Chapter 4901.90 of the CETA, 1985. Since the respondents .....

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sections 76, 77 and 78 of the Finance Act, 1994. Aggrieved, the respondents filed appeal before Commissioner (Appeals) who vide the order impugned herein held that the activities undertaken by the respondents would not fall under the category of photography service and set aside the demand. Hence, Revenue is in appeal before this forum. 3. On behalf of Revenue, ld. AR Shri B. Balamurugan reiterated the grounds of appeal. He submitted that the respondents have rendered photography services as part of the agreement entered by them with the District administrations. The respondents cannot be held to be discharging any sovereign function and therefore the respondent's contention that they are discharging sovereign function for the State can .....

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photo identity cards and holograms merit classification under Chapter 4901.90 of the CETA, 1985. Since the respondents were engaged by the Government of Tamil Nadu, for production of EPICs and not merely taking photographs of the voters, the activity would not fall under photography service. The respondent was engaged only in production of EPICs. Reading of the whole contract makes it clear that the same was intended to ensure production of EPICs. The terms of the contract did not provide for rendering photography service. That one segment cannot be separated for levying service tax. The contract was for total activities done by the respondent and not merely for taking photograph of the voters. The production of EPIC involves videography of .....

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mile of ERO's signature that would be affixed by the representative of the ERO concerned. The vendor will laminate the EPICs and give them to the representative of ERO for distribution. It is clear that all these activities would show that they engaged only in production of EPICs, an excisable goods falling under Chapter Heading 4901.90 of the Schedule to the Central Excise Tariff Act, 1985. 6. From the above discussions, we are of the view that the activity carried out by the appellant would not fall within the definition of photography service and the Commissioner (Appeals) has rightly set aside the demand. The impugned order calls for no interference. The appeal filed by Revenue is dismissed. The cross objection filed by the responde .....

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