https://www.taxtmi.com/caselaws?id=329904 The Tribunal ruled in favor of the appellant, a service provider, in a case concerning liability for service tax on preparing Elector's Photo Identity Cards (EPICs). The Tribunal held that the preparation of EPICs by the appellant under an agreement with the State constituted a sovereign activity and was not subject to service tax under the Finance Act, 1994. The Tribunal cited a CBEC Circular and set aside the previous decision, allowing the appeal with consequential relief. en-us Wed, 01 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329904 The Tribunal ruled in favor of the appellant, a service provider, in a case concerning liability for service tax on preparing Elector's Photo Identity Cards (EPICs). The Tribunal held that the preparation of EPICs by the appellant under an agreement with the State constituted a sovereign activity and was not subject to service tax under the Finance Act, 1994. The Tribunal cited a CBEC Circular and set aside the previous decision, allowing the appeal with consequential relief. Case-Laws Service Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329904