9911796707
TMI Blog2024 (9) TMI 1546X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are rendering Photography Services and have not discharged applicable service tax on the same; a Show Cause Notice dated 30.11.2016 was issued to confirm service tax of Rs.1,20,66,134/- along with interest and penalty; the proposals in the Show Cause Notice were confirmed by order dated 26.04.2018 passed by Joint Commissioner, CGST, Faridabad; on an appeal filed by the appellants, Commissioner (Appeals) vide order dated 28.09.2018 upheld the Order-in-Original. Hence, this appeal. 2. Ms. Krati Singh, learned Counsel for the appellants, submits elaborate written submissions and submits that the issue no longer res integra having been decided by this Bench in the case of Venus Albums Co. Pvt Ltd. - 2019 (22) GSTL 386 (Tri. Chan.); the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, CGST, East-Delhi (Vice-versa), 2024-VIL-179-CESTATDEL- ST 3. Shri Aneesh Dewan, learned Authorized Representative for the Department reiterates the findings of the impugned order. 4. Heard both sides and perused the records of the case. We find that this Tribunal has already held that the activity undertaken by the appellants amounts to manufacture and is exempt from payment of Central Excise duty and therefore, service tax cannot be demanded. We find that the Bench observed in the case of Venus Albums Co. Pvt. Ltd. (supra) that: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, that GI paper is meant for wrapping and the use thereof did not undergo any change even after printing as the end use was still the same, namely, wrapping/packaging. However, a little deeper scrutiny into the facts would bring out a significant distinguishing feature; a slender one but which makes all the difference to the outcome of the present case. No doubt, the paper in-question was meant for wrapping and this end use remained the same even after printing. However, whereas blank paper could be used as wrapper for any kind of product, after the printing of logo and name of the specific product of Parle thereupon, the end use was now confined to only that particular and specific product of the said particular company/customer. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision that printing activity carried on by a publishing house may amount to manufacture does not ipso facto exclude the activity of printing from the scope of the expression "manufacture or produce an article or thing" as occurring in Section 80-I(2)(iii) of the Act. The contention of Mr. Sahni that an assessee who is engaged on job work basis cannot be considered as a manufacturer is also premised on the observations made by the Calcutta High Court in the case of A. Mukherjee & Co. (supra) and as stated earlier, we do not find that the language of Section 80-I of the Act support this contention." 18. Further, in the case of Jamal Photo Industries (P) Limited (supra), Hon'ble Madras High Court has examined the issue and observed as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that the appellant has undertaken the activity of printing photograph on plain printing paper and thereafter bind them and selling them as photo books. The said activity 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. 20. We also take note of the fact that after introduction of GST, the classification of the same has been answered vide Circular F.No. 332/2/2017-TRU, dated 7th December, 2017 by observing that these items fall under HS Code 4911 an attract 12% GST. TABLE S. No. Queries Replies 62 What is the classification and GST rate for photo books printed using digital Offset printi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
