TMI Blog2019 (3) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... ty amount to manufacture and the appellant is paying VAT and therefore, the said activity merit manufacturing activity and classified under Chapter 4911 and the appellant has classified accordingly. Thus, the activity undertaken by the appellant amounts to manufacture and classifying under Chapter 4911, therefore, no service tax is payable by the appellant - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No.ST/60631/2018 - A/60199/2019-CU[DB] - Dated:- 22-2-2019 - Mr. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For Appellant (s): Shri B. L. Narsimahan, Ms. Krati Singh, Advocates For Respondent (s): Shri M. S. Dhindsa, AR ORDER Per: Mr. Ashok Jindal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r:- Section 65 (105): taxable service means any service provided or to be provided, - (zb) to any person, by a photography studio or agency in relation to photography, in any manner. Section 65 (78): photography includes still photography, motion picture photography, laser photography, aerial photography or fluorescent photography. Section 65 (79): photography studio or agency means any professional photographer or [any person] engaged in the business of rendering service relating to photography. 14. Section 65 (105) (zb) defines the service provided to a any person by a photography studio or agency in relation to photography, in any manner. We also take note of the fact Chapter 49 covers printed pictur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ST dt.25.4.2006 with effect from 1.5.2006, exempts specifically the activity of printing from payment of service tax. 22. We also take note of the fact that the service exempted in terms of Notification No.25/2012-ST dt.20.6.2012 amended by Notification No.44/2012-ST dt.7.8.2012, 49/2012-ST dt.24.12.2012 and Notification No.3/2013 dt.1.3.2013 with effect from 1.4.2013, S.No.30, the activity of printing as job worker is exempted from payment of service. 23. As the activity of printing has also been exempted from payment of service tax, if we take note of the fact that the activity undertaken by the appellant in relation to photography service then also the activity undertaken by the appellant is not taxable service. 24. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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