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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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The answer is no. Relevant decisions are as follows:
1 | C. C., C. E. & S. T., HYDERABAD-II Versus C. S. SOFTWARE ENTERPRISES LTD.- 2008 TMI -4236 |
| Dated: December 20, 2007 - CESTAT BANGALORE, |
| Service Tax - Activity of preparing identity cards for the electors for purpose of election on behalf of Election Commission of India - Revenue proceeded to consider the activity to come within the ambit of 'Photography Services' - assessee's contention that the issue of identity cards was a sovereign function in terms of the Constitution of India and the same cannot be brought within the ambit of Service Tax, is sustainable - issue is fully decided in assessee's favour - no merit in this appeal so rejected |
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2 | ELECTRICAL INSPECTORATE, GOVT. OF KARNATAKA Versus C.S.T- 2008 TMI -3442 |
| Dated: October 31, 2007 - CESTAT, BANGALORE |
| Service Tax - Appellant, State Govt Dept carrying on sovereign activity of inspection and certification of electrical installations - In view of Circular 18.12.06, sovereign function cannot be subject matter of Service Tax - beneficial Circular will have retrospective effect - bonafide belief, demand time-barred |
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3 | BAJARANG INFOTECH SYSTEMS PVT. LTD. Versus COMMR. OF C. EX., HYDERABAD-Il- 2007 TMI -1922 |
| Dated: April 17, 2007 - CESTAT, BANGALORE |
| Service Tax - Stay/Dispensation of the deposit - Revenue contended that appellant activity of production of Electoral Photo Identity Cards & Bus passes is covered under photography services and accordingly demand of service tax were made - Held that revenue contention was not correct and allowed waiver of pre-deposit to appellant |
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4 | COMMISSIONER OF CUS. & C. EX., HYDERABAD-II Versus CMC LIMITED- 2007 TMI -1851 |
| Dated: July 23, 2007 - CESTAT, BANGALORE |
| Service Tax - Photography service - Revenue contended that the appellant activity of issue of Electors Photo identity is covered under 'Photography service' - Held that revenue contention is not correct |
Sovereign function: preparing electoral identity cards is not taxable as a service, photography classification rejected. Preparing electoral identity cards for electors is a sovereign function performed on behalf of the State and therefore not subject to service tax; attempts to classify the issuance or production of elector photo identity cards as photography services have been rejected. Authorities confirm that functions undertaken under statutory electoral mandates fall outside the taxable ambit, and related administrative guidance treating sovereign functions as non-taxable may operate retrospectively, affecting demands founded on incorrect service classifications.
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