9911796707
TMI Blog2019 (3) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... s): Shri M. S. Dhindsa, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order demanding service tax under the category of "Photography Service". 2. The facts of the case are that the appellant are engaged in the printing of Photographs and Printed photo albums, commonly known as Photobooks/Photo albums and not sold in the open market as these are created for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration of the submissions made by both sides, we find that service tax has been demanded from the appellant in terms of Section 65 (78) of the Finance Act, 1994 for the period till 30.6.2012 and thereafter under Section 65B (44) of the Finance Act, 1994. For better appreciation the relevant sections of Finance Act, 1994 are reproduced as under:- "Section 65 (105): "taxable service" means an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced as under:- 4911 Other printed matters, including printed pictures and photographs. 4911 91 00 Pictures, designs and photographs 15. We take note of the fact that what activity has been undertaken by the appellant. We observe that the process of formation of photo book, the photographers provide predesigned photos in soft form via e-mail or on CD/Pen drive, to the appellant for supplying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted from soft form to hard bound form as a photo book. 21. Further, we take note of the fact that Notification No.14.04- ST dt.109.2004 amended by Notification No.19/06-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.20.6.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax. Therefore, no service tax is payable by the appellant." 5. In view of the decision M/s Venus Album Company Pvt. Ltd.(supra), we hold that the activity undertaken by the appellant amounts to manufacture and classifying under Chapter 4911, therefore, no service tax is payable by the appellant. 6. In view of this, we set-aside the impugned order and allow the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
