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Commissioner of Central Excise, Salem Versus M/s. Swathi Institute of Computer Technology

2017 (12) TMI 614 - CESTAT CHENNAI

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 w .....

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definition of photography service - appeal dismissed - decided against Revenue. - ST/474/2009 and ST/CO/100/2009 - Final Order No.43073/2017 - Dated:- 7-12-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) and Shri Madhu Mohan Damodhar, Member ( Technical ) Shri B. Balamurugan, AC (AR) for the Appellant None for the Respondent ORDER Per: Bench The above appeal is filed by Revenue against the order passed by Commissioner (Appeals) who set aside the demand of service tax, interest and penalties i .....

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ued show cause notice demanding payment of service tax, interest and also proposing to impose penalties. After due process of law, the adjudicating authority confirmed the demand of ₹ 27,59,586/- along with interest and imposed penalties under 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 phot .....

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not be accepted. The Commissioner (Appeals) has erred in holding that the issue of EPICs cannot be considered as photography services. As per section 65(78) of Finance Act, 1994, photography service includes still photography, motion picture photography, laser photography, aerial photography or fluorescent photography. In the present case, the respondents issued EPICs and for such activity, they have undertaken to take the photographs as well as printing and laminating them before handing over t .....

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Ms.No. 126 (Public (Election) Department dated 3.2.2006. 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 and as per the Board's Circular No.167/18/95-CX4 dated 14.8.1995, the Board has clarified that the .....

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ndering 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 the person, computerized capture of the video graphed image, merging of the image with the date of the person already entered in the computer and the computerized printing out of the merged data and the image through a laser printer. This print out .....

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