2016 (9) TMI 235

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....: Sh. Sanjay Jain, DR For the Respondent : None ORDER Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue filed the present appeal.  Shri Sanjay Jain, learned DR, appears for the Revenue and none for the respondent. Accordingly, we have gone through the impugned order. 2.  The respondent is engaged in providing 'Photography Service' for which they....

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....use notice culminated into an order passed by the original adjudicating authority confirming the demand along with confirmation of interest and imposition of penalty. 5.  However, on appeal, the Commissioner (Appeals) set aside the impugned order of the original adjudicating authority by observing as under : "From the above definitions, it is very clear that the service rendered b....

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....tate Organ to discharge the sovereign activity of the State cannot be brought under the tax regime.  It is in this background the CBEC vide its circular 141/52/95-CX and 195/20/CX views this activity to bring these under the definition of 'goods' for excisability.  In light of the same the Hon'ble Tribunal in case of M/s CMC Ltd. (supra) held that issue of photo identify card is not cove....