2015 (12) TMI 1108

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....ase are that the appellants are engaged in providing "Radiographic testing services" to M/s. Aruna Machine Tools, Madurai, to identify the defect in castings and they are not doing any other work other than this service. The adjudicating authority in his OIO No. 33/2003-ST dated 24.11.2003 and OIO No. 106/2004-ST dated 31.12.2004, confirmed the demand of service tax under "Photographic Services (Radiographic Services)" of Rs. 7,84,914/- and Rs. 1,31,011/- for the period from 16.07.2001 to 31.03.2003 and 01.04.2003 to 30.06.2003 respectively and also imposed penalties under Section 76, 77 and 78 of th Finance Act, 2004. On appeal the Commissioner (Appeals) upheld the orders of the adjudicating authority except reduced the penalty to Rs. 1,00....

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....ppellant. 5. On the other hand, the Ld. AR reiterates the findings of the OIA and he drew the attention of the Bench to para 6.2 and 6.4 of the OIO and submits that the photographic services under Section 65 (78) includes lazer photography or fluorescent photography. He further submits that the Commissioner (Appeals) considered the Board's Circular and given his findings at para-7 saying that the Board's Circular talks about the Radiography technique used only in the medical field and not used in industries etc. 6. After hearing both the sides and on perusal of the records, we find that the short issue involved in this case relates to the classification of service rendered by the appellant whether it is classifiable under photographic ser....