2007 (7) TMI 17

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....ors Photo Identity Card (EPICs) is an activity which cannot be brought within the ambit of photography service in terms of Sections 65(78) and Section 65(79). The findings recorded by the Commissioner (Appeals) in the Revenue appeals in Paragraphs 5 to 7 are reproduced herein below: "5. I have carefully gone through the case records and the submissions made by the appellants. As per clause 78 of Section 65 of the Finance Act, 1994, photography service means "Photography includes still photography, motion picture' photography, laser photography, aerial photography or fluorescent photography." Photography Studio or Agency means "Any professional photographer or a commercial concern engaged in the business of rendering service relating ....

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.... the Commissioner has upheld the Revenue's plea that the activity has to be brought within the category of photographic service and demands have been confirmed. The same is under challenge. 4. We have heard both the learned JDRs and the Counsels representing the appellants. 5. The learned Counsel, Shri K.S. Ravi Shankar, referred to Circular Nos. 141/52/95-CX, dated 14-8-1995 and 195/20/CX., dated 3-4-1996 wherein a clarification has been given by the Board with regard to the Photo Identity Cards. In terms of the said Notification, the department has viewed that the Photo Identity Cards are required to be treated as goods and to be classified under sub-heading 4109.90 of the Schedule to the CET, 1985. It is his submission that onc....

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....ls under the same category as Photo identity Cards issued by the Election Commission. 8. We have carefully considered the submissions and we note from the Stay Order given in these matters that the activity carried out by the parties are sovereign activity performed by the State functionaries. The Office of the Chief Election Commission is constituted under the Constitution of India. They are not carrying out the activity of photographic service by issuing Electors Photo Identity Cards, The issue of Electors Photo Identity cards cannot be considered as "Photo Identity" falling within the definition of "Photographic Service" as per Section 65(78) as well as Section 65(79). The Circular referred to by the Counsels clearly apply to the fact....