https://www.taxtmi.com/caselaws?id=352176 The appeal centered on the liability of the appellants to pay service tax for Photographic Service under the Finance Act, 1994. The Revenue argued that the activities fell within the ambit of Photography Service, leading to tax liabilities and penalties. However, the Tribunal found that the appellants were not engaged in providing Photographic Services but were renting out equipment for movie making or photography. The Tribunal concluded that the appellants' activities did not align with Photographic Services during the disputed period. Consequently, the order imposing tax liabilities and penalties was deemed improper, and the appeal was allowed. en-us Fri, 08 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352176 The appeal centered on the liability of the appellants to pay service tax for Photographic Service under the Finance Act, 1994. The Revenue argued that the activities fell within the ambit of Photography Service, leading to tax liabilities and penalties. However, the Tribunal found that the appellants were not engaged in providing Photographic Services but were renting out equipment for movie making or photography. The Tribunal concluded that the appellants' activities did not align with Photographic Services during the disputed period. Consequently, the order imposing tax liabilities and penalties was deemed improper, and the appeal was allowed. Case-Laws Service Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352176