2016 (5) TMI 749

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....MEMBER (TECHNICAL) For the Petitioner : Ms. Neha Meena, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER PER R.K. SINGH: These appeals have been filed against respective orders-in- appeal in terms of which service tax demands of Rs. 1,34,716/- along with interest and penalties against M/s Global Digital Colour Lab and Rs. 78,414/- along with interest and penalties against ....

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....e old/mutilated/torn photographs and for this purpose it scanned them on the computer. Such scanned images were further decorated on the computer itself and such images of the said photographs were not printed either in black or white or in colour on paper or film and the said images were loaded on a CD and handed over to the client. Thus, there was no photography service rendered. Ld. Advocate....

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.... in dispute that the appellants are professional photographers and commercial concerns and were engaged in the business of rendering services relating to photography. Thus they are covered within the scope of photography studio or agency. It may be seen that under Section 65 (105) (zb) the service is to be rendered by a photography studio or agency in relation to photography in any manner. (empha....